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[Cites 0, Cited by 0] [Section 11N(3)] [Section 11N] [Entire Act]

Union of India - Subsection

Section 11N(3)(vi) in Income Tax Rules, 1962

(vi)in the case of equipment purchased for the purpose of eligible project or scheme, to the State Government, local authority or such other statutory body as the National Committee may decide having regard to the capacity of the authority concerned to gainfully utilise such equipments;