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[Cites 0, Cited by 0] [Section 11OB(1)] [Section 11OB] [Entire Act]

Union of India - Subsection

Section 11OB(1)(g) in Income Tax Rules, 1962

(g)the Board may, withdraw the approval if it is satisfied that:-
(i)the assessee has ceased its activities relating to the specified business; or
(ii)such activities are not genuine or are not being carried out in accordance with all or any of the conditions under section 35AD or under this rule; or
(iii)the approval granted by the competent authority on the recommendations of the Appraisal Committee under the Modified Special Incentive Package Scheme of the Department of Electronics and Information Technology has been withdrawn;