"14 March 1977" Archive

Circular No. 213-Income Tax dated 14-3-1977

Circular No. 213-Income Tax (14/03/1977)

Circular : No. 213 -Income Tax Section 32A, introduced by the Finance Act, 1976, provides for a deduction at a specified rate by way of investment allowance in respect, inter alia, of machinery or plant installed after 31st March, 1976, for the purposes of business of construction, manufacture or production of any one or more of the arti...

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