Y
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Y2K compliant computer system
1961 Section 36(1)(viiia)(xi), Explanation(b)
Other deductions.
year of commercial production
1961 Section 35E(5)(b)
Deduction for expenditure on prospecting, etc., for certain minerals.
2025 Section 51(10)(b)
Amortisation of expenditure for prospecting certain minerals.
Same term in the corresponding section (not paired by the Department)
year of convergence
1961 Section 115JB(2C), Explanation(i)
Special provision for payment of tax by certain companies.
Special provision for minimum alternate tax and alternate minimum tax
Same term in the corresponding section (not paired by the Department)