Section 10TB(1)(vi) in Income Tax Rules, 1962

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Union of India - Subsection

Section 10TB(1)(vi) in Income Tax Rules, 1962

(vi)is engaged in the manufacture and export of core or non-core auto components and where ninety per cent or more of total turnover during the relevant previous year is in the nature of original equipment manufacturer sales [; or] [Inserted by the Income-tax (Twelfth Amendment) Rules, 2017, w.r.e.f. 1-4-2017.]

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Union of India - Subsection

Section 10TB(1)(vi) in Income Tax Rules, 1962