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[Cites 0, Cited by 0] [Section 32(i)] [Section 32] [Entire Act]

Union of India - Subsection

Section 32(i)(A) in The Income Tax Act, 2025

(A)if such expenditure or any part of it is of capital nature, one-fifth of it shall be deducted for the tax year in which it was incurred and the balance shall be deducted in equal instalments for each of the four immediately succeeding tax years;