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[Cites 0, Cited by 39] [Section 80IB(2)] [Section 80IB] [Entire Act]

Union of India - Subsection

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

(iv)in a case where the industrial undertaking manufactures or produces articles or things, the undertaking employs ten or more workers in a manufacturing process carried on with the aid of power, or employs twenty or more workers in a manufacturing process carried on without the aid of power.