Section 74(3)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 74(3)] [Section 74] [Entire Act]

Union of India - Subsection

Section 74(3)(a) in The Income Tax Act, 2025

(a)the cost of acquisition of the block of assets shall be the written down value of the block of assets at the beginning of the tax year, as increased by the actual cost of any asset falling within that block of assets, acquired by the assessee during the tax year; and

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Union of India - Subsection

Section 74(3)(a) in The Income Tax Act, 2025