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[Cites 0, Cited by 0] [Section 115VK(4)] [Section 115VK] [Entire Act]

Union of India - Subsection

Section 115VK(4)(a) in The Income Tax Act, 1961

(a)the book written down value of each qualifying asset and each other asset as on the first day of the previous year and which form part of the block of assets to be divided shall be determined by taking the book written down value of each asset appearing in the books of account as on the last day of the preceding previous year: