Section 80IAC(3)(c) in The Income Tax Act, 1961

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Union of India - Subsection

Section 80IAC(3)(c) in The Income Tax Act, 1961

(c)no deduction on account of depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of the machinery or plant by the assessee.

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Union of India - Subsection

Section 80IAC(3)(c) in The Income Tax Act, 1961