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[Cites 0, Cited by 0] [Section 230(1)] [Section 230] [Entire Act]

Union of India - Subsection

Section 230(1)(d) in The Income Tax Act, 2025

(d)in computing the depreciation allowance under section 33, the written down value of any asset used for the purposes of the tonnage tax business shall be computed as if the company has claimed and has been actually allowed the deduction in respect of depreciation for the relevant tax years.