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[Cites 0, Cited by 0] [Section 61] [Entire Act]

Union of India - Subsection

Section 61(8) in The Income Tax Act, 2025

(8)For the purposes of sub-section (2) (Table: Sl. No. 6), resident company shall satisfy the following:—
(a)it is establishing or operating electronics manufacturing facility or a connected facility for manufacturing or producing electronic goods, article or thing in India, under a scheme notified by the Central Government in the Ministry of Electronics and Information Technology; and
(b)it satisfies the conditions as may be prescribed in this behalf.