Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 32AC(4)] [Section 32AC] [Entire Act] Union of India - Subsection Section 32AC(4)(i) in The Income Tax Act, 1961 (i)any plant or machinery which before its installation by the assessee was used either within or outside India by any other person;