(redirected from 35 AD)
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Adj.1.35 - being five more than thirty35 - being five more than thirty    
cardinal - being or denoting a numerical quantity but not order; "cardinal numbers"
References in periodicals archive ?
ii) An investment linked deduction under Section 35 AD of the Income Tax Act extended for new hotels of 2-Star Category and above anywhere in India to facilitate the growth of tourist accommodation in the country.
The government initiatives section provides a detailed description about the Pre-Budget Memorandum 2012-13, including removal of 10% levy sugar quota, implementation of tax incentives, Cenvat Credit on Bagasse, tax deduction under section 35 AD and exemption from both service tax and value-added tax.
In the 2009- 10 budget, finance minister Pranab Mukherjee inserted a new section 35 AD in the Income Tax Act, 1961, which allowed 100 per cent tax deduction on capital expenditure incurred on setting up and operating gas or oil pipeline network in the first year.