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[Cites 0, Cited by 0] [Section 116(13)] [Section 116] [Entire Act]

Union of India - Subsection

Section 116(13)(e) in The Income Tax Act, 2025

(e)"unabsorbed depreciation" means so much of the allowance for depreciation of the predecessor firm or the proprietary concern or the private company or unlisted public company before conversion into limited liability partnership or the amalgamating company or the demerged company, which remains to be allowed and which would have been allowed to such predecessor entity under this Act, had the reorganisation of business or conversion or amalgamation or demerger not occurred.