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[Cites 0, Cited by 17] [Section 80I(2)] [Section 80I] [Entire Act]

Union of India - Subsection

Section 80I(2)(iv) in The Income Tax Act, 1961

(iv)in a case where the industrial undertaking manufactures or produces articles or things, the undertaking employes ten or more workers in a manufacturing process carried on with the aid of power, or employes twenty or more workers in a manufacturing process carried on without the aid of power: