February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 33AB : Tea development account, coffee development account and rubber development account

33AB. (1) Where an assessee carrying on business of growing and manufacturing tea or coffee […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 33A : Development allowance

33A. (1) In respect of planting of tea bushes on any land in India owned […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 33 : Development rebate

33. (1)(a) In respect of a new ship or new machinery or plant (other than […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 32AD : Investment in new plant or machinery in notified backward areas in certain States

32AD. (1) Where an assessee, sets up an undertaking or enterprise for manufacture or production […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 32AC : Investment in new plant or machinery

32AC. (1)Where an assessee, being a company, engaged in the business of manufacture or production […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 32AB : Investment deposit account

32AB. (1) Subject to the other provisions of this section, where an assessee, whose total […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 32A : Investment allowance

32A. (1) In respect of a ship or an aircraft or machinery or plant specified […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 32 : Depreciation

32. (1) In respect of depreciation of— (i) buildings, machinery, plant or furniture, being tangible […]
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February 27, 2018
Published by Law@HostBooks at February 27, 2018
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Section – 31 : Repairs and insurance of machinery, plant and furniture

31. In respect of repairs and insurance of machinery, plant or furniture used for the purposes […]
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