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        F. Acts / Amendment Acts

        Section 38 - Amendment of section 80-IA

        Finance Act, 2000
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Section 80-IA eligibility narrowed to industrial undertakings in clause iv and adds water and sanitation projects as eligible. Amendment narrows eligibility in section 80-IA by substituting 'any industrial undertaking' with 'an industrial undertaking referred to in clause (iv) of sub-section (4)' and replaces clause (c) in the Explanation to clause (i) of sub-section (4) with: a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system, effective from the specified commencement date.
                          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-IA eligibility narrowed to industrial undertakings in clause iv and adds water and sanitation projects as eligible.

                                Amendment narrows eligibility in section 80-IA by substituting "any industrial undertaking" with "an industrial undertaking referred to in clause (iv) of sub-section (4)" and replaces clause (c) in the Explanation to clause (i) of sub-section (4) with: a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system, effective from the specified commencement date.


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