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 5(1A)] [Section 5] [Entire Act] Union of India - Subsection Section 5(1A)(a) in Income Tax Rules, 1962 (a)for the assessment year 1998-99, in the case of an undertaking which began to generate power prior to 1st day of April, 1997; and