Section 36(1)(xi) in The Income Tax Act, 1961

[Cites 0, Cited by 12] [Section 36(1)] [Section 36] [Entire Act]

Union of India - Subsection

Section 36(1)(xi) in The Income Tax Act, 1961

(xi)[ any expenditure incurred by the assessee, on or after the 1st day of April, 1999 but before the 1st day of April, 2000, wholly and exclusively in respect of a non-Y2K compliant computer system, owned by the assessee and used for the purposes of his business or profession, so as to make such computer system Y2K compliant computer system: [ Inserted by Act 27 of 1999, Section 22 (w.e.f. 1.4.2000).]

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Union of India - Subsection

Section 36(1)(xi) in The Income Tax Act, 1961