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[Cites 0, Cited by 0] [Section 10(23F)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(23F)(c) in The Income Tax Act, 1961

(c)"venture capital undertaking" means such domestic company whose shares are not listed in a recognised stock exchange in India and which is engaged in the business of generation or generation and distribution of electricity or any other form of power or engaged in the business of providing telecommunication services or in the business of developing, maintaining and operating any infrastructure facility or engaged in the manufacture or production of such articles or things (including computer software) as may be notified by the Central Government in this behalf; and