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Amendment of section 32AC.

Section 14 - Act - DIRECT TAXES - Finance Act - Section 14 - 14. In section 32AC of the Income-tax Act, in sub-section ( .....

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gures and letters acquired during any previous year exceeds twenty-five crore rupees and such assets are installed on or .....

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ed, namely:- Provided that where the installation of the new assets are in a year other than the year of acquisition, th .....

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