Chapter VI
EXEMPTIONS AND ALLOWANCES
44. Exemption
45. Exemption of income of an industrial undertaking
46. Exemption of income of a tourist industry
46A. Exemption from tax of newly established industrial undertakings, etc. in certain cases
46B. Exemption from tax of newly established industrial undertakings set up between the period of July, 2011 and [June, [2019]],etc, in certain cases.
46BB. Exemption from tax of newly established industrial undertakings set up between the period of July, 2019 and June, 2024, etc. in certain cases.
46C. Exemption from tax of newly established physical infrastructure facility set up between the period of July, 2011 and[June,[2019]], etc, in certain cases.
46CC. Exemption from tax of newly established physical infrastructure facility set up between the period of July, 2019 and June, 2024, etc. in certain cases
47. Exemption of income of co-operative societies