Section 116(13)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 116(13)] [Section 116] [Entire Act]

Union of India - Subsection

Section 116(13)(b) in The Income Tax Act, 2025

(b)"industrial undertaking" means any undertaking which is engaged in—

(i)the manufacture or processing of goods; or

(ii)the manufacture of computer software; or

(iii)the business of generation or distribution of electricity or any other form of power; or

(iv)the business of providing telecommunication services, whether basic or cellular, including radio paging, domestic satellite service, network of trunking, broadband network and internet services; or

(v)mining; or

(vi)the construction of ships, aircrafts or rail systems;

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Union of India - Subsection

Section 116(13)(b) in The Income Tax Act, 2025