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

[Cites 0, Cited by 61] [Section 80IC(3)] [Section 80IC] [Entire Act]

Union of India - Subsection

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

(ii)in the case of any undertaking or enterprise referred to in sub-clause (ii) of clause (a) or sub-clause (ii) of clause (b), of sub-section (2), one hundred per cent. of such profits and gains for five assessment years commencing with the initial assessment year and thereafter, twenty-five per cent. (or thirty per cent. where the assessee is a company) of the profits and gains.

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Union of India - Subsection

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