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[Cites 0, Cited by 0] [Section 53(2)] [Section 53] [Entire Act]

Union of India - Subsection

Section 53(2)(iii) in Finance Act, 2020

(iii)by claiming the depreciation, if any, under any provision of section 32, except clause (iia) of sub-section (1) of the said section, determined in such manner as may be prescribed; and