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Form 10IB criteria

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(Querist)
14 March 2022 I want to know about Form 10IB.
1. Who have to file 10IB?
2. Criteria for filling of form 10IB?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
14 March 2022 Section 115BA:
Company has been setup and registered on or after 01/03/2016.
Company should be engaged in the business of manufacture of production of any article or things.
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