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of <h1>Finance Act 2003 Amends Section 80-IA: New SEZ Development Clause, Extended Deadline, and Deduction Proviso Added</h1> Section 80-IA of the Income-tax Act was amended by the Finance Act, 2003. The amendment changes the wording in sub-section (2) to specify 'develops a special economic zone,' effective from April 1, 2002. Sub-section (4) saw two changes: the deadline in clause (ii) was extended to March 31, 2004, effective from April 1, 2004, and a new proviso in clause (iii) allows a transferee undertaking to claim deductions for the remaining period if an industrial park or special economic zone is transferred, effective from April 1, 2002.
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