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[Cites 0, Cited by 13] [Section 80IB(14)] [Section 80IB] [Entire Act]

Union of India - Subsection

Section 80IB(14)(g) in The Income Tax Act, 1961

(g)"small-scale industrial undertaking" means an industrial undertaking which is, as on the last day of the previous year, regarded as a small-scale industrial undertaking under section 11-B of the Industries (Development and Regulation) Act, 1951 (65 of 1951).