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        Clause 42 - Amendment of section 80-IB.

        Finance Bill, 2016
        Chapter III
        DIRECT TAXES

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        Deduction under section 80-IB limited: specified clauses disapply for enterprises commencing on or after 1 April 2017. Amendment disapplies clauses (ii), (iv) and (v) of sub section (9) so that the enhanced deduction for undertakings in specified areas is not available to enterprises which commence business on or after 1 April 2017; the amendment takes effect from 1 April 2017 and applies to the relevant assessment year and subsequent years.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Deduction under section 80-IB limited: specified clauses disapply for enterprises commencing on or after 1 April 2017.

                                Amendment disapplies clauses (ii), (iv) and (v) of sub section (9) so that the enhanced deduction for undertakings in specified areas is not available to enterprises which commence business on or after 1 April 2017; the amendment takes effect from 1 April 2017 and applies to the relevant assessment year and subsequent years.


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