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 0] [Section 215(2)] [Section 215] [Entire Act] Union of India - Subsection Section 215(2)(a) in The Income Tax Act, 2025 (a)"cost", in relation to any new asset, being a deposit referred to in section 212(e)(iii) or (v), means the amount of such deposit;