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[Cites 0, Cited by 61] [Section 10A] [Entire Act]

Union of India - Subsection

Section 10A(7) in The Income Tax Act, 1961

(7)The provisions of sub-section (8) and sub-section (10) of section 80-IA shall, so far as may be, apply in relation to the undertaking referred to in this section as they apply for the purposes of the undertaking referred to in section 80-IA.] [Substituted by Act 10 of 2000, Section 6, for Section 10-A (w.e.f. 1.4.2001).]