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    <description>Section 280ZA entitles issuance of tax credit certificates when a public company shifts a notified urban industrial undertaking with prior Board approval; eligibility requires public company ownership, location in a Central Government notified urban area, application in Form No. 1 under the Scheme, prior Board approval before commencement, and that the shift serve a public purpose.</description>
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      <description>Section 280ZA entitles issuance of tax credit certificates when a public company shifts a notified urban industrial undertaking with prior Board approval; eligibility requires public company ownership, location in a Central Government notified urban area, application in Form No. 1 under the Scheme, prior Board approval before commencement, and that the shift serve a public purpose.</description>
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