ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Is New Tax Holiday Less Beneficial to Industry

The scheme of tax holiday for new industrial undertakings introduced in the Budget for 1980-81 has been criticised on the ground that it will result in the dilution of the benefit of tax holiday and thereby inhibit investment, especially in some key sectors like cement.

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