Section 10B(6)(i) in The Income Tax Act, 1961

[Cites 0, Cited by 4] [Section 10B(6)] [Section 10B] [Entire Act]

Union of India - Subsection

Section 10B(6)(i) in The Income Tax Act, 1961

(i)section 32, section 32-A, section 33, section 35 and clause (ix) of sub-section (1) of section 36 shall apply as if every allowance or deduction referred to therein and relating to or allowable for any of the relevant assessment years][ending before the 1st day of April, 2001] [ Inserted by Act 32 of 2003, Section 8 (w.r.e.f. 1.4.2001).][, in relation to any building, machinery, plant or furniture used for the purposes of the business of the undertaking in the previous year relevant to such assessment year or any expenditure incurred for the purposes of such business in such previous year had been given full effect to for that assessment year itself and accordingly sub-section (2) of section 32, clause (ii) of sub-section (3) of section 32-A, clause (ii) of sub-section (2) of section 33, sub-section (4) of section 35 or the second proviso to clause (ix) of sub-section (1) of section 36, as the case may be, shall not apply in relation to any such allowance or deduction; [Substituted by Act 10 of 2000, Section 7, for Section 10-B (w.e.f. 1.4.2001).]

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Union of India - Subsection

Section 10B(6)(i) in The Income Tax Act, 1961