Section 115BAB(2)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 115BAB(2)] [Section 115BAB] [Entire Act]

Union of India - Subsection

Section 115BAB(2)(a) in The Income Tax Act, 1961

(a)the company has been set-up and registered on or after the 1st day of October, 2019, and has commenced manufacturing or production of an article or thing on or before the 31st day of March, 2024 and, -

(i)the business is not formed by splitting up, or the reconstruction, of a business already in existence:

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 115BAB(2)(a) in The Income Tax Act, 1961