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 229] [Entire Act] Union of India - Subsection Section 229(7) in The Income Tax Act, 2025 (7)For the purposes of this section, the expression "book written down value" means the written down value as per books of accounts.