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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

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

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

The Income Tax Act, 2025 UNION OF INDIA India The Income Tax Act, 2025 Act