Section 10AA(2)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 10AA(2)] [Section 10AA] [Entire Act]

Union of India - Subsection

Section 10AA(2)(b) in The Income Tax Act, 1961

(b)the particulars, as may be specified by the Central Board of Direct Taxes in this behalf, under clause (b) of sub-section (1-B) of section 10-A have been furnished by the assessee in respect of machinery or plant along with the return of income for the assessment year relevant to the previous year in which such plant or machinery was first put to use.

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 10AA(2)(b) in The Income Tax Act, 1961