https://www.taxtmi.com/acts?id=3580 Section 43A requires that increases or reductions in an assessee's liability in Indian currency resulting from post-acquisition changes in the rate of exchange, when taken into account at payment, be added to or deducted from the actual cost of the imported asset, specified capital expenditures, or the cost of acquisition, and that the resultant amount be treated as the actual cost or capital expenditure for tax purposes. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Aug 2025 16:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3580 Section 43A requires that increases or reductions in an assessee's liability in Indian currency resulting from post-acquisition changes in the rate of exchange, when taken into account at payment, be added to or deducted from the actual cost of the imported asset, specified capital expenditures, or the cost of acquisition, and that the resultant amount be treated as the actual cost or capital expenditure for tax purposes. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3580