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    <title>Amendment of section 80-IA.</title>
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    <description>Amendment substitutes the terminal date in clause (iv) of sub-section (4) of section 80-IA to extend the eligibility window for deductions concerning power generation, transmission and distribution projects and substantial renovation and modernisation of distribution networks; the substitution is effective from the start of the specified fiscal year and applies to the ensuing assessment year and subsequent years.</description>
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      <description>Amendment substitutes the terminal date in clause (iv) of sub-section (4) of section 80-IA to extend the eligibility window for deductions concerning power generation, transmission and distribution projects and substantial renovation and modernisation of distribution networks; the substitution is effective from the start of the specified fiscal year and applies to the ensuing assessment year and subsequent years.</description>
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