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[Cites 0, Cited by 0] [Section 199(1)] [Section 199] [Entire Act]

Union of India - Subsection

Section 199(1)(b) in The Income Tax Act, 2025

(b)the company is not engaged in any business other than the business of manufacture or production of any article or thing and research in relation to, or distribution of, such article or thing manufactured or produced by it; and