Section 32A(5)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 6] [Section 32A(5)] [Section 32A] [Entire Act]

Union of India - Subsection

Section 32A(5)(a) in The Income Tax Act, 1961

(a)if the ship, aircraft, machinery or plant is sold or otherwise transferred by the assessee to any person at any time before the expiry of eight years from the end of the previous year in which it was acquired or installed; or

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Union of India - Subsection

Section 32A(5)(a) in The Income Tax Act, 1961