Section 80IB(3)(ii) in The Income Tax Act, 1961

[Cites 0, Cited by 28] [Section 80IB(3)] [Section 80IB] [Entire Act]

Union of India - Subsection

Section 80IB(3)(ii) in The Income Tax Act, 1961

(ii)where it is an industrial undertaking being a small scale industrial undertaking, it begins to manufacture or produce articles or things or to operate its cold storage plant [not specified in sub-section (4) or sub-section (5) at any time during the period beginning on the 1st day of April, 1995 and ending on the [31st day of March, 2002] [ Substituted by Act 10 of 2000, Section 39, for 31st day of March, 2000" (w.e.f. 1.4.2001).].

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Union of India - Subsection

Section 80IB(3)(ii) in The Income Tax Act, 1961