Section 295(2)(d) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 295(2)] [Section 295] [Entire Act]

Union of India - Subsection

Section 295(2)(d) in The Income Tax Act, 1961

(d)the percentage on the written down value which may be allowed as depreciation in respect of buildings, machinery, plant or furniture;

(dd)[ the extent to which, and the conditions subject to which, any expenditure referred to in sub-section (3) of section 37 may be allowed;] [ Inserted by Act 5 of 1964, Section 47 (w.r.e.f. 1.4.1964).]

(dda)[ the matters specified in sub-sections (2) and (3) of section 44-AA; [Inserted by Act 41 of 1975, Section 79 (w.e.f. 1.4.1976).]

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Union of India - Subsection

Section 295(2)(d) in The Income Tax Act, 1961