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Uniform Depreciation Allowed for All Securities Categories: HTM, AFS, and HFT - No Distinction Needed.
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....Depreciation relating to Held to Maturity (HTM) investments - When there is no distinction between the three categories of securities viz.,HTM, AFS and HFT. The assessee can provide for depreciation in all the securities on the same footing - AT....
TaxTMI