RULE 45INCOME-TAX RULES 2026 Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6].
RULE 45INCOME-TAX RULES 2026 Conditions to be fulfilled by a resident company for purposes of section 61(2) [Table: Sl. No. 6]. 45. (1) For the purposes of section 61(2) [Table: Sl. No. 6], a resident company shall,— (a) be establishing or operating electronics manufacturing facility or a connected facility for manufacturing or producing electronic goods, article… Read More »