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Special provisions in respect of certain undertakings in certain special category states - Section 80-IC
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.... any undertaking which manufactures or produces any article or thing, and undertakes "substantial expansion" in the state of Sikkim or Himachal Pradesh or Uttaranchal or any of the North Eastern states like Assam, Tripura, Mizoram, Meghalaya, Arunachal Pradesh, Nagaland and Manipur on or before 31.3.2012. * any undertaking which has begun or begins to manufacture or produce any article or thing ....