Rule 45: be establishing or operating electronics manufacturing facility or a connected facility for manufact

Bare law

Rule 45 - be establishing or operating electronics manufacturing facility or a connected facility for manufacturing or producing e

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 or thing in India under any scheme notified by the Central Government in the Ministry of Electronics and Information Technology and as modified from time to time; and (b) not become ineligible for the such scheme at any time of the tax year for which tax is to b

Maintenance of books of account under section 62.

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