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 11OB(2)] [Section 11OB] [Entire Act] Union of India - Subsection Section 11OB(2)(d) in Income Tax Rules, 1962 (d)the unit may have one or more manufacturing facilities and all the facilities shall be located in India.