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of <h1>Investment Period for Start-ups Extended to 2019 Under Amended Section 54GB of Income-tax Act</h1> Section 54GB of the Income-tax Act was amended by the Finance Act, 2016, effective April 1, 2017. The amendment extends the investment period for eligible start-ups from March 31, 2017, to March 31, 2019. It modifies sub-section (6) to include investments in an 'eligible business' and defines 'eligible start-up' and 'eligible business' as per section 80-IAC. Additionally, for technology-driven start-ups certified by the Inter-Ministerial Board, the definition of new assets is expanded to include computers and software.
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