Deduction under section 10C withdrawn; undertakings not eligible for that deduction for assessment years from April 2004. The amendment inserts a proviso to disallow the deduction previously available under section 10C, effective for the assessment year beginning 1 April 2004 ... Summary
Deduction under section 10C withdrawn; undertakings not eligible for that deduction for assessment years from April 2004.
The amendment inserts a proviso to disallow the deduction previously available under section 10C, effective for the assessment year beginning 1 April 2004 and for all subsequent assessment years, thereby removing that deduction entitlement for any undertaking from that assessment year onward.
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