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[Cites 0, Cited by 1] [Section 35E(5)] [Section 35E] [Entire Act]

Union of India - Subsection

Section 35E(5)(b) in The Income Tax Act, 1961

(b)"year of commercial production" means the previous year in which as a result of any operation relating to prospecting, commercial production of any mineral or any one or more of the minerals in a group of associated minerals specified in Part A or Part B, respectively, of the Seventh Schedule, commences;