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Special provisions in respect of certain undertakings in north-eastern states - Section 80-IE
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.... be allowed to an assessee which: * begins to manufacture or produce any eligible article or thing * undertake substantial expansion to manufacture or produce any eligible article or thing * carry on any eligible business. in North Eastern States means the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura. This section applies to any undertaking....