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Section 33 — Deduction for depreciation: its source in the Income-tax Act, 1961
Section 33 (Deduction for depreciation) of the Income-tax Act, 2025 consolidates Section 32 and Section 38 of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 32 — Depreciation
- Section 38 — Building, etc., partly used for business, etc., or not exclusively so used
read both texts · §32 (1961) vs §33 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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