Section 341(3)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 341(3)] [Section 341] [Entire Act]

Union of India - Subsection

Section 341(3)(a) in The Income Tax Act, 2025

(a)the deduction or allowance by way of depreciation or otherwise claimed in respect of an asset acquisition of which has been claimed as an application of income in the same or any other tax year under this Part or under any corresponding provision of the Income-tax Act, 1961; or

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Union of India - Subsection

Section 341(3)(a) in The Income Tax Act, 2025