https://www.taxtmi.com/manuals?id=4991 The definition establishes that an undertaking qualifies as a hundred per cent export oriented undertaking for income tax purposes only upon formal approval by the board constituted by the Central Government under the industries regulation statute, making such approval the determinative eligibility requirement for the referenced tax provision. en-us Thu, 12 Sep 2024 13:31:00 +0530 Tue, 05 Nov 2024 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4991 The definition establishes that an undertaking qualifies as a hundred per cent export oriented undertaking for income tax purposes only upon formal approval by the board constituted by the Central Government under the industries regulation statute, making such approval the determinative eligibility requirement for the referenced tax provision. Manuals Income Tax Thu, 12 Sep 2024 13:31:00 +0530 https://www.taxtmi.com/manuals?id=4991