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Rule 19A of Income Tax Rules 1962: Computation (Sec 80J)

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