(3)In a case where the subsidy, grant or reimbursement referred to in sub-section (1)(d) is not directly relatable to the asset acquired, the amount of reduction under sub-section (1)(d) shall be determined as under:๐ดร(B/C)where,โA = total amount of subsidy, grant or reimbursement not directly relatable to the asset;B = cost of the asset acquired for which actual cost is to be determined;C = cost of all the assets in respect of or in reference to which the subsidy or grant or reimbursement is so received.
