https://www.taxtmi.com/acts?id=18665 The amendment requires that adjusted total income be computed by increasing total income by investment-linked deductions claimed under the capital investment deduction regime, but reduced by the amount of depreciation that would be allowable as if those deductions had not been claimed, thereby altering the tax base for affected taxpayers for the specified assessment year and thereafter. en-us Fri, 11 Jul 2014 16:04:42 +0530 Fri, 11 Jul 2014 16:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18665 The amendment requires that adjusted total income be computed by increasing total income by investment-linked deductions claimed under the capital investment deduction regime, but reduced by the amount of depreciation that would be allowable as if those deductions had not been claimed, thereby altering the tax base for affected taxpayers for the specified assessment year and thereafter. Act-Rules Bills Fri, 11 Jul 2014 16:04:42 +0530 https://www.taxtmi.com/acts?id=18665