https://www.taxtmi.com/acts?id=46685 Substitution of the proviso to section 33A(7) sets per-hectare cost ceilings for capitalisation of land costs by location-Darjeeling district, other hilly areas, and other areas-and directs that any excess over the applicable ceiling shall be ignored; an Explanation defines the district of Darjeeling by reference to its territorial extent on the date of introduction of the Finance Bill, 1981. The substitution is effective from 1 April 1982. en-us Sat, 28 Dec 2024 11:28:01 +0530 Sat, 28 Dec 2024 11:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46685 Substitution of the proviso to section 33A(7) sets per-hectare cost ceilings for capitalisation of land costs by location-Darjeeling district, other hilly areas, and other areas-and directs that any excess over the applicable ceiling shall be ignored; an Explanation defines the district of Darjeeling by reference to its territorial extent on the date of introduction of the Finance Bill, 1981. The substitution is effective from 1 April 1982. Act-Rules F. Acts / Amendment Acts Sat, 28 Dec 2024 11:28:01 +0530 https://www.taxtmi.com/acts?id=46685