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[Cites 0, Cited by 0] [Section 11OB(5)] [Section 11OB] [Entire Act]

Union of India - Subsection

Section 11OB(5)(a) in Income Tax Rules, 1962

(a)"competent authority" means the authority approving the unit under the Modified Special Incentive Package Scheme notified by the Government of India, Ministry of Communications and Information Technology, Department of Electronics and Information Technology;