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<h1>Manufacture of Helicopters and Aircraft Recognized as Article or Thing under Section 35(2AB) of Income-tax Act, 1961</h1> The Central Board of Direct Taxes has issued Notification No. 11112, dated October 27, 1999, under clause (1) of sub-section (2AB) of section 35 of the Income-tax Act, 1961. This notification specifies that the manufacture or production of helicopters or aircraft is recognized as an article or thing for the purposes of the mentioned clause.