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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Depreciation claim - Manner in which option to be exercised ...

Income Tax

February 19, 2015

Depreciation claim - Manner in which option to be exercised under Rule 5(1A) - Since the returns are filed in accordance with section 139(1) and the form prescribed therein make a provision for exercising an option in respect of the claim of depreciation, no separate procedure is required - HC

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