Section 80IC(8)(v) in The Income Tax Act, 1961

[Cites 0, Cited by 67] [Section 80IC(8)] [Section 80IC] [Entire Act]

Union of India - Subsection

Section 80IC(8)(v) in The Income Tax Act, 1961

(v)"Initial assessment year" means the assessment year relevant to the previous year in which the undertaking or the enterprise begins to manufacture or produce articles or things, or commences operation or completes substantial expansion;

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Union of India - Subsection

Section 80IC(8)(v) in The Income Tax Act, 1961