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of <h1>Income Tax Act Section 80-IB Amendment: Excludes Certain Contracts Post-March 31, 2011, from Clause (ii) Application.</h1> Section 80-IB of the Income-tax Act has been amended to include a proviso in sub-section (9), clause (ii), effective from April 1, 2012. This proviso specifies that the clause will not apply to blocks licensed under contracts awarded after March 31, 2011, under the New Exploration Licensing Policy announced by the Government of India or pursuant to any current law or by the Central or State Government in any other manner.
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