Claiming Depreciation on Windmills: No Need for Separate Notification, Just Opt in via Rule 5(1A) on Tax Return.

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....Methodology of claim of deprecation on windmills - assessee if assessee exercised option in terms of second proviso to Rule 5(1A) at time of furnishing of return of income, it will suffice and no separate letter or request or intimation with regard to of exercise of option is required - AT....