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>Income Tax Bill 2025: Clause 139 allows SEZ developers to claim deductions under repealed Section 80-IAB for eligible years.</h1> Clause 139 of the Income Tax Bill, 2025, addresses deductions for profits and gains by developers engaged in Special Economic Zones (SEZs). It stipulates that if a developer's gross total income includes profits from SEZ development, they are eligible for deductions as per section 80-IAB of the Income-tax Act, 1961, despite its repeal. The deduction is calculated according to the provisions of the repealed section and is applicable only for the tax years that would have been allowed under the original section.
TaxTMI 
TaxTMI 
