https://www.taxtmi.com/acts?id=46687 The amendment broadens section 42 to cover association or participation by the Central Government or any person authorised by it, modifies clause (b) so that for agreements after 31st March 1981 the exclusion of assets eligible for depreciation under section 32 is treated as omitted, and adds an Explanation that "mineral oil" includes petroleum and natural gas. en-us Sat, 28 Dec 2024 11:28:28 +0530 Sat, 28 Dec 2024 11:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46687 The amendment broadens section 42 to cover association or participation by the Central Government or any person authorised by it, modifies clause (b) so that for agreements after 31st March 1981 the exclusion of assets eligible for depreciation under section 32 is treated as omitted, and adds an Explanation that "mineral oil" includes petroleum and natural gas. Act-Rules F. Acts / Amendment Acts Sat, 28 Dec 2024 11:28:28 +0530 https://www.taxtmi.com/acts?id=46687