32AC AND 32AD

Investment Allowance (Not a Depreciation)
15% allowance allowed for both Section.

Applicability
Sec 32AC any Place + Purchase ₹25cr Asset
Sec 32AD applicable for Andhra Pradesh Bihar Telengana and Bengal Only.

#Purchase and Install New Plant & Machinery
#Both can be availed Simultaneously.
# Sec 32Ac only Company
# Sec 32AD Any Assesse

if asset is used for less than 180 days then 50% of 15% is allowed or actual 15%??

actual