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[Cites 0, Cited by 0] [Section 115VP(2)] [Section 115VP] [Entire Act]

Union of India - Subsection

Section 115VP(2)(ii) in The Income Tax Act, 1961

(ii)a qualifying company incorporated before the initial period but which becomes a qualifying company for the first time after the initial period, may make an application within three months of the date of its incorporation or the date on which it became a qualifying company, as the case may be.