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[Cites 0, Cited by 0] [Section 140(16)] [Section 140] [Entire Act]

Union of India - Subsection

Section 140(16)(a) in The Income Tax Act, 2025

(a)"eligible business" means a business carried out by an eligible start-up engaged in innovation, development or improvement of products or processes or services or a scalable business model with a high potential of employment generation or wealth creation;