Mera Samvidhaan All of Income-tax Act, 1961

Chapter XXII-B · Tax Credit Certificates

280ZATax credit certificates for shifting of industrial undertaking from urban area.

[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.]

Section 280ZA of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.