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[Cites 0, Cited by 0] [Section 115F(1)] [Section 115F] [Entire Act]

Union of India - Subsection

Section 115F(1)(i) in The Income Tax Act, 1961

(i)"cost", in relation to any new asset, being a deposit [* * *] [ Certain words omitted by Act 26 of 1988, Section 32 (w.e.f. 1.4.1989).] referred to in sub-clause (iii), or specified under sub-clause (v), of clause (f) of section 115-C, means the amount of such deposit;