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Set off of Unabsorbed depreciation as on April 1, 1997 can be set off against the income from any head for the immediate assessment year following April 1, 1997 (assessment year 1998-99)and thereafter if there still is any unabsorbed depreciation the same can be set off only against the business income for a period of eight (08) assessment years - SC

Income Tax - Set off of Unabsorbed depreciation as on April 1, 1997 can be set off against the income from any head for .....

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