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<h1>Income-tax Act Section 80-IA Amended: Deadline Extended to March 31, 2012, Effective April 1, 2012</h1> Section 80-IA of the Income-tax Act has been amended by the Finance Act, 2011. In sub-section (4), clause (iv), the date '31st day of March, 2011' is replaced with '31st day of March, 2012.' This change takes effect from April 1, 2012, extending the relevant provisions by one year.