Section 11
Application of Part 16 of Income Tax Act 1947
of Economic Expansion Incentives (Relief from Income Tax) Act 1967
ActIn forceProvision 11 of 65
Section 11
Amended by11/2016
Part 16 of the Income Tax Act 1947 (relating to returns of income) applies in all respects as if the income of a pioneer enterprise in respect of each of its old trades or businesses were chargeable to tax.