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How is the section 35AD deduction treated for adjusted total income?

AAdded back net of depreciation
BIgnored completely for AMT
CAdded back in full amount
DDeducted once more again
Answer & Solution
Correct answer: A. Added back net of depreciation
Clause (iii) adds back the 35AD deduction reduced by depreciation allowable as if no 35AD deduction had been allowed.
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