Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 16(1C)] [Section 16] [Entire Act] Union of India - Subsection Section 16(1C)(a) in The Payment Of Bonus Act, 1965 (a)he has made provision for that year’s depreciation to which he is entitled under the Income-tax Act or, as the case may be, under the agricultural income-tax law; and