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Entities Can Claim 20% Extra Depreciation for Vehicles Transporting RMC u/s 32(1)(iia) of Income Tax Act.

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....Additional depreciation @20% u/s 32(1)(iia) - vehicle used for the transport of Ready Mix Concrete (RMC) for use in their construction site, from their own manufacturing unit - assessee is eligible for additional depreciation.....

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