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

[Cites 0, Cited by 6] [Section 32A(2)] [Section 32A] [Entire Act]

Union of India - Subsection

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

(ii)any new machinery or plant installed, after the 31st day of March, 1987 but before the 1st day of April, 1988, unless such ship or aircraft is acquired or such machinery or plant is installed in the circumstances specified in clause (a) of sub-section (8-B) and the assessee furnishes evidence to the satisfaction of the Assessing Officer as specified in that clause;]

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Union of India - Subsection

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