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[Cites 0, Cited by 0] [Section 32(i)] [Section 32] [Entire Act]

Union of India - Subsection

Section 32(i)(B) in The Income Tax Act, 2025

(B)the provisions of sections 33(11) and 112(3) shall apply to deduction under this clause as they apply in relation to deductions allowable in respect of depreciation;