Section 193(4)(e) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 193(4)] [Section 193] [Entire Act]

(e)"specified knowledge based industry or service" means—

(i)information technology software; or

(ii)information technology service; or

(iii)entertainment service; or

(iv)pharmaceutical industry; or

(v)bio-technology industry; or

(vi)any other industry or service, as specified by the Central Government, by notification;

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