Legal Document View

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
[Cites 0, Cited by 0] [Section 32AB(10)] [Section 32AB] [Entire Act]

Union of India - Subsection

Section 32AB(10)(a) in The Income Tax Act, 1961

(a)"computers" does not include calculating machines and calculating devices;