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[Cites 0, Cited by 0] [Section 20A(4)] [Section 20A] [Entire Act]

Union of India - Subsection

Section 20A(4)(i) in Income Tax Rules, 1962

(i)twenty-five per cent or more of such capital shall be invested in the "eligible issue of capital of any company" referred to in clause (i) of Explanation to clause (xix) of sub-section (2) of section 80C or in clause (i) of Explanation to clause (xvi) of sub-section (2) of section 88, before the end of one year from the date of approval of the Board;