Section 3
Subs. by Act 28 of 2016, s. 128, for s . 61 (w.e.f. 14-5-2016).
3. Subs. by Act 28 of 2016, s. 128, for s . 61 (w.e.f. 14-5-2016).
(ii) " hundred per cent. export oriented undertaking" has the same meaning as in clause (ii) of Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944); and
(iii) "software technology park unit" means a unit established under the Software Technology Park Scheme notified by the Government of India.]