Section 80-IA amendment removes gas network provisions and revises eligibility time limits for tax incentives.

Amendment to section 80-IA removes the provision for cross-country natural gas distribution networks and omits a related qualifying clause, revises multiple cut-off dates by substituting later dates for earlier ones (with one substitution deemed retrospective), and replaces the Explanation to declare that the section does not apply to businesses that are works contracts awarded by any person and executed by the undertaking, with that clarification deemed retrospective.

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