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    <title>Amendment of section 80-IB</title>
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    <description>A proviso added to sub section (4) of section 80-IB disallows deduction under section 80-IB for assessment year beginning 1st April 2004 and subsequent years for undertakings or enterprises referred to in sub section (2) of section 80-IC. Sub-section (8A)(iii) shifts its qualifying date to 1st April 2004. Sub-section (10), effective 1st April 2002, advances the cutoff from 31st March 2001 to 31st March 2005 and omits the completion-before-31st-March-2003 requirement; sub-section (11) similarly substitutes its date with 1st April 2004.</description>
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    <pubDate>Wed, 22 Oct 2008 09:00:55 +0530</pubDate>
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      <title>Amendment of section 80-IB</title>
      <link>https://www.taxtmi.com/acts?id=9705</link>
      <description>A proviso added to sub section (4) of section 80-IB disallows deduction under section 80-IB for assessment year beginning 1st April 2004 and subsequent years for undertakings or enterprises referred to in sub section (2) of section 80-IC. Sub-section (8A)(iii) shifts its qualifying date to 1st April 2004. Sub-section (10), effective 1st April 2002, advances the cutoff from 31st March 2001 to 31st March 2005 and omits the completion-before-31st-March-2003 requirement; sub-section (11) similarly substitutes its date with 1st April 2004.</description>
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      <pubDate>Wed, 22 Oct 2008 09:00:55 +0530</pubDate>
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