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[Cites 0, Cited by 1] [Section 32A] [Entire Act]

Union of India - Subsection

Section 32A(2C) in The Income Tax Act, 1961

(2C)[Where any new machinery or plant, being machinery or plant which would assist in control of pollution or protection of environment and which has been notified in this behalf by the Central Government in the Official Gazette, is installed after the 31st day of May, 1983] [ Inserted by Act 11 of 1983, Section 11 (w.e.f. 1.6.1983).] [but before the 1st day of April, 1987] [ Inserted by Act 3 of 1989, Section 6 (w.e.f. 1.4.1989).] [, in any industrial undertaking referred to in sub-clause (i) or sub-clause (ii) or sub-clause (iii) of clause (b) of sub-section (2), the provisions of sub-section (1) shall have effect in relation to such machinery or plant as if for the words "twenty-five per cent.", the words "thirty-five per cent." had been substituted.] [ Inserted by Act 11 of 1983, Section 11 (w.e.f. 1.6.1983).]