Section 80I(2)(iii) in The Income Tax Act, 1961

[Cites 0, Cited by 22] [Section 80I(2)] [Section 80I] [Entire Act]

Union of India - Subsection

Section 80I(2)(iii) in The Income Tax Act, 1961

(iii)it manufactures or produces any article or thing, not being any article or thing specified in the list in the Eleventh Schedule, or operates one or more cold storage plant or plants, in any part of India, and begins to manufacture or produce articles or things or to operate such plant or plants, at any time within the period of ] [ten years] [ Substituted by Act 49 of 1991, Section 31, for " fourteen years" (w.e.f. 1.4.1991).][next following the 31st day of March, 1981, or such further period as the Central Government may, by notification in the Official Gazette, specify with reference to any particular industrial undertaking; [Inserted by Act 44 of 1980, Section 16 (w.e.f. 1.4.1981).]

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 80I(2)(iii) in The Income Tax Act, 1961