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[Cites 0, Cited by 0] [Section 6EA] [Entire Act]

Union of India - Subsection

Section 6EA(14) in Income Tax Rules, 1962

(14)basic weakness revealed by the financial statements of the unit, for example, continued cash loss beyond one year.
(ii)The irregularities referred to in sub-clause (i) in the accounts of the borrowers are,-