Section 80ID(3)(ii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 80ID(3)(ii) in The Income Tax Act, 1961

(ii)the eligible business is not formed by the transfer to a new business of a building previously used as a hotel or a convention centre, as the case may be;

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Union of India - Subsection

Section 80ID(3)(ii) in The Income Tax Act, 1961