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[Cites 0, Cited by 0] [Section 39(1)] [Section 39] [Entire Act]

Union of India - Subsection

Section 39(1)(d) in The Income Tax Act, 2025

(d)subsidy, grant or reimbursement, by whatever name called, if any, relatable to the acquisition of the asset, received, directly or indirectly, by the assessee from—
(i)the Central Government;
(ii)a State Government;
(iii)any authority established under any law; or
(iv)any other person.