Rule 19A : Computation of capital employed in an industrial undertaking or a ship or the business of a hotel for the purposes of section 80J
(Chapter: IV - Tax Exemptions and Reliefs)
Rule 19A was omitted by the Income Tax (32nd Amendment) Rules, 1999, w.e.f. 19-Nov-1999
Reference/Source: Check at Income Tax site for latest version of the Rules - link
This page was last updated on 17th October 2016.