TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Act 2023 amends Section 115VP of Income-tax Act, adds proviso for IFSC Units with Section 80LA deductions.</h1> Section 115VP of the Income-tax Act has been amended by the Finance Act, 2023. A new proviso is added to sub-section (2), allowing a Unit of an International Financial Services Centre (IFSC) that has availed of a deduction under section 80LA to apply within three months after the deduction ceases. Additionally, an Explanation is inserted after sub-section (5), clarifying that 'International Financial Services Centre' is defined as per clause (q) of section 2 of the Special Economic Zones Act, 2005.
TaxTMI 
TaxTMI 
