Section 2E(8)(b) in Income Tax Rules, 1962

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Union of India - Subsection

Section 2E(8)(b) in Income Tax Rules, 1962

(b)the expression "eligible business" means the business referred to in sub-section (4) of section 80-IA or a housing project referred to in sub-section (10) of section 80-IB and which fulfils the conditions specified in the said sub-sections or a hotel project or a hospital project as defined in clauses (g) and (h) of Explanation 1 to clause (23G) of section 10.

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Union of India - Subsection

Section 2E(8)(b) in Income Tax Rules, 1962