Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 8] [Section 194I] [Entire Act] Union of India - Subsection Section 194I(a) in The Income Tax Act, 1961 (a)[ two per cent. for the use of any machinery or plant or equipment; and [Substituted by Act 33 of 2009, for Clauses (a), (b) and (c) (w.e.f. 1.10.2009).]