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[Cites 0, Cited by 1] [Section 80IC(3)] [Section 80IC] [Entire Act]

Union of India - Subsection

Section 80IC(3)(i) in The Income Tax Act, 1961

(i)in the case of any undertaking or enterprise referred to in sub-clauses (i) and (iii) of clause (a) or sub-clauses (i) and (iii) of clause (b), of sub-section (2), one hundred per cent. of such profits and gains for ten assessment years commencing with the initial assessment year;