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[Cites 0, Cited by 0] [Section 205(2)] [Section 205] [Entire Act]

Union of India - Subsection

Section 205(2)(b) in The Income Tax Act, 2025

(b)it does not use any machinery or plant, previously used for any purpose, other than—
(i)permitted machinery or plant used outside India;
(ii)machinery or plant or any part thereof previously used for any purpose and the total value of such machinery or plant or any part thereof put to use by the assessee does not exceed 20% of the total value of the machinery or plant used by such assessee;