Rule – 5, Depreciation
March 13, 2018Rule – 5AA, Prescribed authority for investment allowance
March 13, 2018
5A. The report from an accountant which is required to be furnished by the assessee under the third proviso to clause (iia) of sub-section (1) of section 32 shall be in Form No. 3AA.
Reference: www.incometaxindia.gov.in
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