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[Cites 0, Cited by 0] [Section 32A(4)] [Section 32A] [Entire Act]

Union of India - Subsection

Section 32A(4)(b) in The Income Tax Act, 1961

(b)until the acquisition of a new ship or a new aircraft or new machinery or plant as aforesaid, for the purposes of the business of the undertaking other than for distribution by way of dividends or profits or for remittance outside India as profits or for the creation of any asset outside India: