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[Cites 0, Cited by 0] [Section 46(11)] [Section 46] [Entire Act]

Union of India - Subsection

Section 46(11)(f) in The Income Tax Act, 2025

(f)if any machinery or plant or its part previously used for any purpose is transferred to the specified business and its total value does not exceed 20% of the total value of the machinery or plant used in such business, then the conditions specified in sub-section (3)(b) shall be deemed to be complied with;