Section 10C(4)(i) in The Income Tax Act, 1961

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Union of India - Subsection

Section 10C(4)(i) in The Income Tax Act, 1961

(i)section 32, section 35 and clause (ix) of sub-section (1) of section 36 shall apply as if deduction referred to therein and relating to or allowable for any of the relevant assessment years, in relation to any building, machinery, plant or furniture used for the purposes of the business of the industrial undertaking in the previous year relevant to such assessment year or any expenditure incurred for the purposes of such business in such previous year had been given full effect to for that assessment year itself and, accordingly, sub-section (2) of section 32, sub-section (4) of section 35 or the second proviso to clause (ix) of sub-section (1) of section 36, as the case may be, shall not apply in relation to any such deduction:

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Union of India - Subsection

Section 10C(4)(i) in The Income Tax Act, 1961