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 80IAC(3)] [Section 80IAC] [Entire Act] Union of India - Subsection Section 80IAC(3)(a) in The Income Tax Act, 1961 (a)such machinery or plant was not, at any time previous to the date of the installation by the assessee, used in India;