Section 32A(3)(i) in The Income Tax Act, 1961

[Cites 0, Cited by 4] [Section 32A(3)] [Section 32A] [Entire Act]

Union of India - Subsection

Section 32A(3)(i) in The Income Tax Act, 1961

(i)the sum to be allowed by way of investment allowance for that assessment year under sub-section (1) shall be only such amount as is sufficient to reduce the said total income to nil; and

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 32A(3)(i) in The Income Tax Act, 1961