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Section 16 in Foreign Exchange Management (Transfer or Issue of Security by a Person Resident Outside India) Regulations, 2017 [Entire Act]

Industrial Activity" means manufacturing; electricity; gas and water supply; post and telecommunications; software publishing, consultancy and supply; data processing, database activities and distribution of electronic ... material or other article, whether used alone or in combination, including the software, intended by its manufacturer to be used specially for human beings
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