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<h1>Section 80-IA Amended: No Tax Deductions for Infrastructure Enterprises Starting After April 1, 2017, Affecting 2017-2018 Onward.</h1> Section 80-IA of the Income-tax Act is amended to exclude enterprises that begin developing, operating, or maintaining infrastructure facilities on or after April 1, 2017, from deductions related to profits and gains. This change, effective from April 1, 2017, impacts the assessment year 2017-2018 and subsequent years. The amendment specifically modifies clause (i) of sub-section (4), which previously allowed deductions for enterprises engaged in infrastructure development under specified conditions.