Section 205(2)(d) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 205(2)] [Section 205] [Entire Act]

Union of India - Subsection

Section 205(2)(d) in The Income Tax Act, 2025

(d)it 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, if any difficulty arises in fulfilling any of the conditions contained in clause (b) or (c) or (d), the Board may, with the previous approval of the Central Government, issue guidelines for the purpose of removing the difficulty and to promote manufacturing or production of article or thing using new plant and machinery.

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Union of India - Subsection

Section 205(2)(d) in The Income Tax Act, 2025