Section 35(2)(ia) in The Income Tax Act, 1961

[Cites 0, Cited by 47] [Section 35(2)] [Section 35] [Entire Act]

Union of India - Subsection

Section 35(2)(ia) in The Income Tax Act, 1961

(ia)in a case where such capital expenditure is incurred after the 31st day of March, 1967, the whole of such capital expenditure incurred in any previous year shall be deducted for that previous year :

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Union of India - Subsection

Section 35(2)(ia) in The Income Tax Act, 1961