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    <title>Amendment of section 80A</title>
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    <description>Where a deduction under any provision of the Chapter headed &quot;C. Deductions in respect of certain incomes&quot; is claimed and allowed in respect of profits of a specified business, no deduction shall be allowed under the provisions of the special investment allowance regime in relation to such specified business for the same or any other assessment year; the amendment is prospective and applies from the stated operative date to the relevant assessment year and subsequent years.</description>
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      <title>Amendment of section 80A</title>
      <link>https://www.taxtmi.com/acts?id=11288</link>
      <description>Where a deduction under any provision of the Chapter headed &quot;C. Deductions in respect of certain incomes&quot; is claimed and allowed in respect of profits of a specified business, no deduction shall be allowed under the provisions of the special investment allowance regime in relation to such specified business for the same or any other assessment year; the amendment is prospective and applies from the stated operative date to the relevant assessment year and subsequent years.</description>
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      <pubDate>Fri, 26 Feb 2010 19:38:27 +0530</pubDate>
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