https://www.taxtmi.com/manuals?id=4952 An Eligible Company under section 54GB(6)(b) must be incorporated in India within the relevant incorporation window, be engaged in manufacture or an eligible business, have the assessee acquire a substantial shareholding and voting interest after subscription, and qualify as an SME under the Micro, Small and Medium Enterprises Act, 2006 or as an eligible start-up. en-us Wed, 11 Sep 2024 11:17:00 +0530 Wed, 06 Nov 2024 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4952 An Eligible Company under section 54GB(6)(b) must be incorporated in India within the relevant incorporation window, be engaged in manufacture or an eligible business, have the assessee acquire a substantial shareholding and voting interest after subscription, and qualify as an SME under the Micro, Small and Medium Enterprises Act, 2006 or as an eligible start-up. Manuals Income Tax Wed, 11 Sep 2024 11:17:00 +0530 https://www.taxtmi.com/manuals?id=4952