Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 143(8)] [Section 143] [Entire Act] Union of India - Subsection Section 143(8)(c) in The Income Tax Act, 2025 (c)"initial tax year" means the tax year in which the undertaking begins to manufacture or produce articles or things, or completes substantial expansion;