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 7] [Section 42(1)] [Section 42] [Entire Act] Union of India - Subsection Section 42(1)(c) in The Income Tax Act, 1961 (c)to the depletion of mineral oil in the mining area in respect of the assessment year relevant to the pervious year in which commercial production is begun and for such succeeding year or years as may be specified in the agreement;