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    <title>Central Board of Direct Taxes notify manufacture or production of an helicopter or aircraft being an article or thing u/s 35(2AB)</title>
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    <description>Notification designates manufacture or production of a helicopter or aircraft as an article or thing for the purposes of clause (1) of sub section (2AB) of section 35 of the Income tax Act, thereby qualifying such activities within the provision&#039;s tax incentive framework and enabling taxpayers engaged in those production activities to claim the benefits contemplated by that clause.</description>
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      <description>Notification designates manufacture or production of a helicopter or aircraft as an article or thing for the purposes of clause (1) of sub section (2AB) of section 35 of the Income tax Act, thereby qualifying such activities within the provision&#039;s tax incentive framework and enabling taxpayers engaged in those production activities to claim the benefits contemplated by that clause.</description>
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