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    <title>Amendment of section 32.</title>
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    <description>The amendment inserts coverage for assets used in the business of generation or generation and distribution of power into the existing clause of section 32(1)(iia), thereby making such articles or things eligible for depreciation under the Income-tax Act and aligning power-sector assets with the statutory depreciation regime.</description>
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      <description>The amendment inserts coverage for assets used in the business of generation or generation and distribution of power into the existing clause of section 32(1)(iia), thereby making such articles or things eligible for depreciation under the Income-tax Act and aligning power-sector assets with the statutory depreciation regime.</description>
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