Deduction under section 80-IA narrowed: amendment removes requirement for maintenance and operation, retaining only development. The Government amends Notification No. 01/2013 under clause (iii) of sub-section (4) of section 80-IA by substituting in paragraph 5 the words 'being developed and being maintained and operated' with 'being developed' and by omitting item number 7 from the Annexure to the principal notification.
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Deduction under section 80-IA narrowed: amendment removes requirement for maintenance and operation, retaining only development.
The Government amends Notification No. 01/2013 under clause (iii) of sub-section (4) of section 80-IA by substituting in paragraph 5 the words "being developed and being maintained and operated" with "being developed" and by omitting item number 7 from the Annexure to the principal notification.
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