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Section 11 in Finance Act, 2015 11. Insertion of new section 32AD. - After section 32AC of the Income-tax Act, the following section shall

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

other provisions of this Chapter, other than those mentioned under section 115BAA and section 115BAB] [Substituted 'subject to the other provisions of this Chapter ... deduction under the provisions of section 10AA or clause (iia) of sub-section (1) of section 32 or section 32AC or section 32AD or section

Corporation" means a Financial Corporation established under section 3 or 3A or an institution notified under section 46 of the State Financial Corporations ... section 70(2) (Table: Sl. No. 7). [ Similar to Section 28 , Section 29 , Section 30 , Section 31 , Section 32 , Section 32A , Section 32AB , Section 32AC