Section 10A(6)(iv) in The Income Tax Act, 1961

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Union of India - Subsection

Section 10A(6)(iv) in The Income Tax Act, 1961

(iv)in computing the depreciation allowance under section 32, the written down value of any asset used for the purposes of the business of the undertaking shall be computed as if the assessee had claimed and been actually allowed the deduction in respect of depreciation for each of the relevant assessment year.

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Union of India - Subsection

Section 10A(6)(iv) in The Income Tax Act, 1961