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[Cites 0, Cited by 36] [Section 80IB(2)] [Section 80IB] [Entire Act]

Union of India - Subsection

Section 80IB(2)(iii) in The Income Tax Act, 1961

(iii)it manufactures or produces any article or thing, not being any article or thing specified in the list in the Eleventh Schedule, or operates one or more cold storage plant or plants, in any part of India: