https://www.taxtmi.com/acts?id=3472 Section 280ZA provided tax credit certificates as a tax incentive mechanism for shifting industrial undertakings from urban areas, established eligibility and issuance linkages to relocation activity, and was later omitted by legislative amendment, removing that mechanism from the Income tax Act. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 22 Mar 2019 15:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3472 Section 280ZA provided tax credit certificates as a tax incentive mechanism for shifting industrial undertakings from urban areas, established eligibility and issuance linkages to relocation activity, and was later omitted by legislative amendment, removing that mechanism from the Income tax Act. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3472