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

Union of India - Subsection

Section 32(b)(i) in The Income Tax Act, 2025

(i)such interest shall not include interest on capital borrowed for acquisition of an asset, whether capitalised in the books of account or not, for any period beginning from the date the capital was borrowed for acquisition of the asset till the date that asset was first put to use;