North-Eastern Region definition under section 10C clarifies which States qualify for income tax benefits under law. For the purposes of section 10C of the Income-tax Act, North-Eastern Region means the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, ... Summary
North-Eastern Region definition under section 10C clarifies which States qualify for income tax benefits under law.
For the purposes of section 10C of the Income-tax Act, North-Eastern Region means the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura, establishing the territorial eligibility for the section's tax-related provisions.
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