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[Cites 0, Cited by 0] [Section 132(5)] [Section 132] [Entire Act]

Union of India - Subsection

Section 132(5)(a) in The Income Tax Act, 2025

(a)"electric vehicle" means a vehicle powered exclusively by an electric motor, whose traction energy is supplied exclusively by traction battery installed in the vehicle and has such electric regenerative braking system, which during braking provides for the conversion of vehicle kinetic energy into electrical energy;