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        F. Acts / Amendment Acts

        Section 41 - Amendment of section 80-IAB.

        Finance Act, 2016
        Chapter III
        DIRECT TAXES

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        Section 80-IAB exclusion bars developers whose SEZ development began after the amendment date from claiming the tax deduction. The amendment inserts a proviso excluding developers from the deduction under section 80-IAB where development of a Special Economic Zone begins on or after the effective commencement, establishing a temporal cutoff for eligibility.
                          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.

                                Section 80-IAB exclusion bars developers whose SEZ development began after the amendment date from claiming the tax deduction.

                                The amendment inserts a proviso excluding developers from the deduction under section 80-IAB where development of a Special Economic Zone begins on or after the effective commencement, establishing a temporal cutoff for eligibility.


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