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Finance Act, 2015 11. Insertion of new section 32AD. - After section 32AC of the Income-tax Act, the following section shall be inserted with effect

Section 32AC in The Income Tax Act, 1961 32AC. Investment in new plant or machinery. (1) Where an assessee, being a company, engaged

Section 11 in Finance (No. 2) Act, 2014 11. Amendment of section 32AC. - In section 32AC of the Income-tax Act, with effect from

Section 6 in Finance Act, 2013 6. Insertion of new section 32AC. - After section 32AB of the Income-tax Act, the following section shall ... inserted with effect from the 1st day of April, 2014, namely:- '32AC. Investment in new plant or machinery. - (1) Where an assessee, being a company

clause (iia) of sub-section (1) of section 32 or section 32AC or section 32AD or section 33AB or section 33ABA or sub-clause

Section 30 , Section 31 , Section 32 , Section 32A , Section 32AB , Section 32AC , Section 32AD , Section 33 , Section 33A , Section 33AB , Section 33ABA , Section 33AC , Section

The Income Tax Act, 1961 UNION OF INDIA India The Income Tax Act, 1961 Act

before the 1st day of April, 2014.". 6. Insertion of new section 32AC. - After section 32AB of the Income-tax Act, the following section shall ... inserted with effect from the 1st day of April, 2014, namely:- '32AC. Investment in new plant or machinery. - (1) Where an assessee, being a company

effect from the 1st day of April, 2015. 11. Amendment of section 32AC. - In section 32AC of the Income-tax Act, with effect from

cent." had been substituted.". 11. Insertion of new section 32AD. - After section 32AC of the Income-tax Act, the following section shall be inserted with