Section 80(5)(i) in Finance Act, 1999

[Cites 0, Cited by 0] [Section 80(5)] [Section 80] [Entire Act]

Union of India - Subsection

Section 80(5)(i) in Finance Act, 1999

(i)hundred per cent. of the profits and gains derived from an industrial undertaking located in a backward district of category 'A' for five assessment years beginning 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 of an industrial undertaking:

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Union of India - Subsection

Section 80(5)(i) in Finance Act, 1999