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Section 43(6) - WDV of block of Asset

Income Tax - Profit and Gains of Business or Profession - 07 - SEC - 43(6): WRITTEN DOWN VALUE OF BLOCK OF ASSET W.D.V of the block at the beginning of previous year. Add: Actual cost of the assets falling within this block acquired during the previo .....

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in slump sale (compute WDV of asset assuming this is the only asset in Block)* W.D.V of block for the Assessment Year *However, the above reduction i.e. under section 43(6)(c)(i)(C) shall be restricted to the written down value of Block of Assets. N .....

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