Section 32AC(1)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 32AC(1)(a) in The Income Tax Act, 1961

(a)for the assessment year commencing on the 1st day of April, 2014, of a sum equal to fifteen per cent of the actual cost of new assets acquired and installed after the 31st day of March, 2013 but before the 1st day of April, 2014, if the aggregate amount of actual cost of such new assets exceeds one hundred crore rupees; and

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Union of India - Subsection

Section 32AC(1)(a) in The Income Tax Act, 1961