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[Cites 0, Cited by 0] [Section 7(2)] [Section 7] [Entire Act]

State of Assam - Subsection

Section 7(2)(b) in The Assam Agricultural Income-Tax Rules, 1939

(b)in the case of assets acquired before the previous year but after the commencement of the Assam Agricultural Income- tax Act, 1939, the actual cost of the assessee less all depreciation allowable to him under this rule;