https://www.taxtmi.com/circulars?id=2905 The term State in sub section (4) of section 80 IB of the Income tax Act includes the Union Territories specified in the Eighth Schedule; Circular No. 788 dated 11 4 2000 clarifies this to ensure industrial undertakings in those Union Territories are eligible for the deduction under sub section (4) and to correct restrictive field interpretations that excluded such Union Territories. en-us Tue, 11 Apr 2000 00:00:00 +0530 Sat, 09 Aug 2008 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2905 The term State in sub section (4) of section 80 IB of the Income tax Act includes the Union Territories specified in the Eighth Schedule; Circular No. 788 dated 11 4 2000 clarifies this to ensure industrial undertakings in those Union Territories are eligible for the deduction under sub section (4) and to correct restrictive field interpretations that excluded such Union Territories. Circulars Income Tax Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2905