Section 80HHA(8)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 80HHA(8)] [Section 80HHA] [Entire Act]

Union of India - Subsection

Section 80HHA(8)(b) in The Income Tax Act, 1961

(b)[ an industrial undertaking shall be deemed to be a small-scale industrial undertaking which is, on the last day of the previous year, regarded as a small-scale industrial undertaking under section 11-B of the Industries (Development and Regulation) Act, 1951 (65 of 1951).] [ Substituted by Act 27 of 1999, Section 44, for Clause (b) (w.r.e.f. 1.4.1978).]

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Union of India - Subsection

Section 80HHA(8)(b) in The Income Tax Act, 1961