https://www.taxtmi.com/acts?id=45923 The proviso directs that, when determining the written down value of buildings, machinery or plant for depreciation purposes, depreciation actually allowed shall not include depreciation allowed under specified sub clauses of the earlier Act where such depreciation was not deductible in determining the written down value for those earlier sub clauses. en-us Thu, 05 Dec 2024 16:44:52 +0530 Thu, 05 Dec 2024 16:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45923 The proviso directs that, when determining the written down value of buildings, machinery or plant for depreciation purposes, depreciation actually allowed shall not include depreciation allowed under specified sub clauses of the earlier Act where such depreciation was not deductible in determining the written down value for those earlier sub clauses. Act-Rules F. Acts / Amendment Acts Thu, 05 Dec 2024 16:44:52 +0530 https://www.taxtmi.com/acts?id=45923