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3. New factory plant and machinery acquired on 1.1.2020 in the notified backward area of West Bengal for 5,00,000. WDV as on 1.4.2020 is 3,75,000.

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3. New factory plant and machinery acquired on 1.1.2020 in the notified backward area of West Bengal for 5,00,000. WDV as on 1.4.2020 is 3,75,000. Determine the amount of depreciation for the P.Y 2020-21

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