Rule – 5, Depreciation
March 13, 2018
Rule – 5AA, Prescribed authority for investment allowance
March 13, 2018

Rule – 5A, Form of report by an accountant for claiming deduction under section 32(1)(iia)

5A. The report from an accountant which is required to be furnished by the assessee under the third proviso to clause (iia) of sub-section (1) of section 32 shall be in Form No. 3AA.


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