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[Cites 0, Cited by 0] [Section 10TA] [Entire Act]

Union of India - Subsection

Section 10TA(b) in Income Tax Rules, 1962

(b)"core auto components" means,-
(i)engine and engine parts, including piston and piston rings, engine valves and parts cooling systems and parts and power train components;
(ii)transmission and steering parts, including gears, wheels, steering systems, axles and clutches;
(iii)suspension and braking parts, including brake and brake assemblies, brake linings, shock absorbers and leaf springs;