Section 43(6)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 56] [Section 43(6)] [Section 43] [Entire Act]

Union of India - Subsection

Section 43(6)(b) in The Income Tax Act, 1961

(b)in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation actually allowed to him under this Act, or under the Indian Income-tax Act, 1922 (11 of 1922), or any Act repealed by that Act, or under any executive orders issued when the Indian Income-tax Act, 1886 (2 of 1886), was in force:

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Union of India - Subsection

Section 43(6)(b) in The Income Tax Act, 1961