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[Cites 0, Cited by 0] [Section 32(i)] [Section 32] [Entire Act]

Union of India - Subsection

Section 32(i)(C) in The Income Tax Act, 2025

(C)the provisions of sections 38(1)(c), 39(4) (Table: Sl. No. 9), 45(6) and (10), shall apply to an asset representing capital expenditure for promoting family planning, to the extent they apply to an asset representing capital expenditure on scientific research;