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of <h1>Finance Bill 2013 amends Section 80-IA to extend tax deduction deadline for infrastructure projects to March 31, 2014.</h1> Clause 17 of the Finance Bill, 2013 proposes an amendment to section 80-IA of the Income-tax Act, specifically in sub-section (4), clause (iv). The amendment extends the deadline for claiming deductions related to profits and gains from industrial undertakings involved in infrastructure development. Previously, the deadline was set for 31st March, 2013, and it is now extended to 31st March, 2014. This change affects undertakings involved in power generation, transmission, distribution, and renovation projects. The amendment is effective from 1st April, 2014, applicable to the assessment year 2014-15 and onwards.
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