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[Cites 0, Cited by 4] [Section 80IB(9)] [Section 80IB] [Entire Act]

Union of India - Subsection

Section 80IB(9)(ii) in The Income Tax Act, 1961

(ii)is located in any part of India and has begun or begins commercial production of mineral oil on or after the 1st day of April, 1997;