Section 32AB(4)(e) in The Income Tax Act, 1961

[Cites 0, Cited by 1] [Section 32AB(4)] [Section 32AB] [Entire Act]

Union of India - Subsection

Section 32AB(4)(e) in The Income Tax Act, 1961

(e)[ any new machinery or plant to be installed in an industrial undertaking, other than a small-scale industrial undertaking, as defined in section 80-HHA, for the purposes of business of construction, manufacture or production of any article or thing specified in the list in the Eleventh Schedule.] [ Inserted by Act 13 of 1989, Section 7 (w.e.f. 1.4.1991).]

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Union of India - Subsection

Section 32AB(4)(e) in The Income Tax Act, 1961