Ascertainment of depreciation.

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..... al year expiring at the commence ment of this Act or immediately thereafter and at the end of each subsequent financial year [3] [at the rate specified in Schedule XIV]: Provided that if any asset is sold, discarded, demolished or destroyed for any reason before depreciation of such asset has been provided for in full, the excess, if any, of the written-down value of such asset over its sal .....

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