Section 34A(1)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 34A(1)(a) in The Income Tax Act, 1961

(a)where it relates to depreciation allowance, be added to the depreciation allowance for the previous year relevant to the assessment year commencing on the 1st day of April, 1993 and be deemed to be part of that allowance or if there is no such allowance for that previous year, be deemed to be the allowance for that previous year and so on for the succeeding previous years;

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Union of India - Subsection

Section 34A(1)(a) in The Income Tax Act, 1961