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        Clause 37 - Amendment of section 80-IBA.

        Finance Bill, 2017
        Chapter III
        DIRECT TAXES - Income-tax

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        Housing project deduction: carpet area measurement and extended completion period change eligibility for full tax deduction. The amendment substitutes 'built-up area' with 'carpet area', omits the aerial-distance restriction from municipal limits for eligibility, extends the project completion period from three to five years, and adopts the 'carpet area' definition from the Real Estate (Regulation and Development) Act, 2016; effective 1 April 2018 for assessment year 2018-2019 onward.
                          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.

                                Housing project deduction: carpet area measurement and extended completion period change eligibility for full tax deduction.

                                The amendment substitutes "built-up area" with "carpet area", omits the aerial-distance restriction from municipal limits for eligibility, extends the project completion period from three to five years, and adopts the "carpet area" definition from the Real Estate (Regulation and Development) Act, 2016; effective 1 April 2018 for assessment year 2018-2019 onward.


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