https://www.taxtmi.com/acts?id=19576 Amendments to section 32 permit that where an asset under clause (iia) or its first proviso is used for business for less than one hundred and eighty days in the previous year and the deduction is restricted to fifty per cent of the prescribed clause (iia) amount, the remaining fifty per cent of that amount is allowable in the immediately succeeding previous year. en-us Thu, 07 May 2015 12:46:54 +0530 Mon, 08 May 2017 11:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19576 Amendments to section 32 permit that where an asset under clause (iia) or its first proviso is used for business for less than one hundred and eighty days in the previous year and the deduction is restricted to fifty per cent of the prescribed clause (iia) amount, the remaining fifty per cent of that amount is allowable in the immediately succeeding previous year. Act-Rules F. Acts / Amendment Acts Thu, 07 May 2015 12:46:54 +0530 https://www.taxtmi.com/acts?id=19576