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[Cites 0, Cited by 0] [Section 11OB(5)] [Section 11OB] [Entire Act]

Union of India - Subsection

Section 11OB(5)(c) in Income Tax Rules, 1962

(c)"semiconductor wafer fabrications" means integrated circuits which are covered in the National Industrial Classification, 2008 under Division 26; Group 261; Class 2610; Sub class 26103;