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[Cites 0, Cited by 0] [Section 43(1)] [Section 43] [Entire Act]

State of Punjab - Subsection

Section 43(1)(f) in Punjab Goods and Services Tax Rules, 2017

(f)the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;