Depreciation Claim Option u/r 5(1A) Clarified: No Separate Procedure Needed When Filing Returns Per Section 139(1.

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....Depreciation claim - Manner in which option to be exercised under Rule 5(1A) - Since the returns are filed in accordance with section 139(1) and the form prescribed therein make a provision for exercising an option in respect of the claim of depreciation, no separate procedure is required - HC....