Section 80IC(2)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 29] [Section 80IC(2)] [Section 80IC] [Entire Act]

Union of India - Subsection

Section 80IC(2)(b) in The Income Tax Act, 1961

(b)which has begun or begins to manufacture or produce any article or thing, specified in the Fourteenth Schedule or commences any operation specified in that Schedule, or which manufactures or produces any article or thing, specified in the Fourteenth Schedule or commences any operation specified in that Schedule and undertakes substantial expansion during the period beginning-

(i)on the 23rd day of December, 2002 and ending before the ][1st day of April, 2007] [Substituted by Act 22 of 2007, Section 30, for " 1st day of April, 2012" (w.e.f. 1.4.2008).][, in the State of Sikkim; or [Inserted by Act 32 of 2003, Section 40 (w.e.f. 1.4.2004).]

(ii)on the 7th day of January, 2003 and ending before the 1st day of April, 2012, in the State of Himachal Pradesh or the State of Uttaranchal; or

(iii)on the 24th day of December, 1997 and ending before the 1st day of April, 2007, in any of the North-Eastern States.

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Union of India - Subsection

Section 80IC(2)(b) in The Income Tax Act, 1961