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 be inserted with effect from the 1st day of April, 2014, namely:- '32AC. Investment
such asset under clause (iia) shall be allowed under this sub-section in the immediately succeeding previous year in respect of such asset ... five per cent." had been substituted.". 11. Insertion of new section 32AD.
- After section 32AC of the Income-tax Act, the following section shall
such trust or institution due to operation of sub-section (1) of section 13, then, the Principal Commissioner or the Commissioner may by an order ... 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, 1961
UNION OF INDIA
India
The Income Tax Act, 1961
Act
The Income Tax Act, 2025
UNION OF INDIA
India
The Income Tax Act, 2025
Act
