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 1] [Section 54G(1)] [Section 54G] [Entire Act] Union of India - Subsection Section 54G(1)(a) in The Income Tax Act, 1961 (a)purchased new machinery or plant for the purposes of business of the industrial undertaking in the area to which the said undertaking is shifted;