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[Cites 0, Cited by 0] [Section 18BBB] [Entire Act]

Union of India - Subsection

Section 18BBB(3) in Income Tax Rules, 1962

(3)In the case of an enterprise carrying on the business of developing or operating and maintaining or developing, operating and maintaining an infrastructure facility, the form shall be accompanied by a copy of the agreement of the enterprise with the Central Government or the State Government or the local authority for carrying on the business of developing or operating and maintaining or developing, operating and maintaining the infrastructure facility.