Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2E(8)] [Section 2E] [Entire Act] Union of India - Subsection Section 2E(8)(a) in Income Tax Rules, 1962 (a)the expression "enterprise" means any enterprise wholly engaged in the eligible business;