Section 43(1)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 4] [Section 43(1)] [Section 43] [Entire Act]

Union of India - Subsection

Section 43(1)(b) in The Income Tax Act, 1961

(b)the amount of depreciation that would have been allowable to the assessee for any assessment year commencing on or after the 1st day of April, 1988, as if the asset was the only asset in the relevant block of assets.]

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Union of India - Subsection

Section 43(1)(b) in The Income Tax Act, 1961