Section 293A(2)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 293A(2)(b) in The Income Tax Act, 1961

(b)persons providing any services or facilities or supplying any ship, aircraft, machinery or plant (whether by way of sale or hire) in connection with any business consisting of the prospecting for or extraction or production of mineral oils carried on by that Government or any person specified by that Government in this behalf by notification in the Official Gazette; and

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Union of India - Subsection

Section 293A(2)(b) in The Income Tax Act, 1961