Laws / Income Tax Law / ৭১
৭১ - Carry forward of depreciation allowance
71. Carry forward of depreciation allowance.—
(1) Any depreciation allowed under this Act which cannot be fully charged as an expense against the gross profit of any assessment year, it shall be added to the depreciation of the next assessment year.
(2) Any disallowance of depreciation allowance on account of fail...
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