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[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;