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[Cites 0, Cited by 0] [Section 33(9)] [Section 33] [Entire Act]

Union of India - Subsection

Section 33(9)(b) in The Income Tax Act, 2025

(b)10% of the actual cost, if the new machinery or plant is acquired and put to use for less than one hundred and eighty days in the relevant tax year, and 10% of the actual cost shall be allowed in the immediately succeeding tax year.