Section 115JC(2)(iii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115JC(2)(iii) in The Income Tax Act, 1961

(iii)[ deduction claimed, if any, under section 35AD as reduced by the amount of depreciation allowable in accordance with the provisions of section 32 as if no deduction under section 35AD was allowed in respect of the assets on which the deduction under that section is claimed.] [Inserted by Act No. 25 of 2014, section 39, (w.e.f. 1-4-2015).6]

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Union of India - Subsection

Section 115JC(2)(iii) in The Income Tax Act, 1961