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[Cites 0, Cited by 13] [Section 32AB(1)] [Section 32AB] [Entire Act]

Union of India - Subsection

Section 32AB(1)(b) in The Income Tax Act, 1961

(b)utilised any amount during the previous year for the purchase of any new ship, new aircraft, new machinery or plant, without depositing any amount in the deposit account under clause (a),