Section 35(2AB)(1) of the Income Tax Act, 1961 notifies Automobiles including automobile components notified as article - 245/2004 - Income Tax

Section 35(2AB)(1) of the Income Tax Act, 1961 notifies Automobiles including automobile components notified as article Notification No. 245 of 2004, dt. 21st Sep., 2004 In exercise of the powers conferred by clause (1) of Sub-section (2AB) of Section 35 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby notifies automobiles, including automobile components, as article or thing for the purposes of the said clause. F.No.142/19/2004-TPL