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Particulars required to be furnished for claiming depreciation deduction or initial allowance amortisation deduction

(1) The following particulars shall be furnished by a taxpayer at the time of furnishing a return of income for any tax year in order to claim a depreciation deduction under section 22, an initial allowance under section 23 or an amortisation deduction under section 24 read with the Third Schedule to the Ordinance, namely: - (a) a description...

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