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[Cites 0, Cited by 0] [Section 143] [Entire Act]

Union of India - Subsection

Section 143(2) in The Income Tax Act, 2025

(2)This section applies to any undertaking which during the period beginning on the 1st April, 2007 and ending before the 1st April, 2017, has begun or begins, in any of the North-Eastern States,—
(a)to manufacture or produce any eligible article or thing; or
(b)to undertake substantial expansion to manufacture or produce any eligible article or thing; or
(c)to carry on any eligible business.