Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 54GA(1)] [Section 54GA] [Entire Act] Union of India - Subsection Section 54GA(1)(a) in The Income Tax Act, 1961 (a)purchased machinery of plant for the purposes of business of the industrial undertaking in the Special Economic Zone to which the said undertaking is shifted;