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

(a)the amount of depreciation actually allowed under this Act and the corresponding provisions of the Indian Income-tax Act, 1922 (11 of 1922), in respect of any previous year relevant to the assessment year commencing before the 1st day of April, 1988; and

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Union of India - Subsection

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