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[Cites 0, Cited by 0] [Section 52(4)] [Section 52] [Entire Act]

Union of India - Subsection

Section 52(4)(a) in The Income Tax Act, 2025

(a)for depreciation under section 33(1) to (10) in respect of expenditure mentioned in sub-section (1) (Table: Sl. No. 3 or 4), where deduction under this section is claimed and allowed for any tax year;