Section 80HHC(2)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 43] [Section 80HHC(2)] [Section 80HHC] [Entire Act]

Union of India - Subsection

Section 80HHC(2)(b) in The Income Tax Act, 1961

(b)[ This section does not apply to the following goods or merchandise, namely:-

(i)mineral oil; and

(ii)minerals and ores ][(other than processed minerals and ores specified in the Twelfth Schedule)] [ Inserted by Act 49 of 1991, Section 28 (w.r.e.f. 1.4.1991).].

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 80HHC(2)(b) in The Income Tax Act, 1961