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 1] [Section 32A(1)] [Section 32A] [Entire Act] Union of India - Subsection Section 32A(1)(c) in The Income Tax Act, 1961 (c)any ship, machinery or plant in respect of which the deduction by way of development rebate is allowable under section 33; and