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[Cites 0, Cited by 4] [Section 80IA(4)] [Section 80IA] [Entire Act]

Union of India - Subsection

Section 80IA(4)(a) in The Income Tax Act, 1961

(a)it is owned by a company registered in Indian or by a consortium of such companies [or by an authority or a board or a corporation or any other body established or constituted under any Central or State Act] [ Inserted by Act 18 of 2005, Section 26 (w.e.f. 1.4.2006).];