Income-tax Act, 1961
Section - 280ZA - Tax credit certificates for shifting of industrial undertaking from urban area
Tax credit certificates for shifting of industrial undertaking from urban area.280ZA. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]
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