Extracts
Deduction u/s 80IC - Special provisions in respect of certain undertakings in certain special category states
Income Tax - Exemptions and Deductions - 26 - SEC - 80-IC: SPECIAL PROVISIONS IN RESPECT OF CERTAIN UNDERTAKINGS IN CERTAIN SPECIAL CATEGORY STATES The deduction is available to an assessee whose gross total income includes any profit and gains deriv ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X which has begun or begins to manufacture or produce any article or thing in Himachal Pradesh or Uttaranchal on or before 31.3.2012. Note: Substantial expansion means increase in the investment in the plant and machinery by at least 50% of the book va ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X
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