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[Cites 0, Cited by 0] [Section 54(3)] [Section 54] [Entire Act]

Union of India - Subsection

Section 54(3)(b) in The Income Tax Act, 2025

(b)for the period after the commencement of commercial production, expenditure (whether before or after such production) in respect of drilling or exploration activities or services or in respect of physical assets used in that connection;