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Cash asset in regard of which deduction allowed underneath 35AD is deemed to become the cash flow on the assessee as per 35AD(7B)

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Accordingly, a proviso is getting sought to generally be inserted to Clarification 13 from the area forty three in traces Using the provisions of segment 35AD(7B)that may provide that the particular cost of these asset shall be the actual Expense towards the assessee, as minimized by depreciation that might happen to be allowable When the asset had been useful for these purpose (i.e for in addition to the desired organization) since the day of its acquisition.

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