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    <title>Amendment of section 80-1A</title>
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    <description>Amendment extends the temporal eligibility for tax deductions under section 80-IA by substituting the terminal date in sub-section (4), clause (iv) to lengthen the period during which an undertaking may qualify. The extension applies to undertakings that commence power generation or generation and distribution, commence transmission or distribution by laying new networks, or undertake substantial renovation and modernisation of existing transmission or distribution networks, and is effective from the beginning of the subsequent fiscal year for the relevant assessment years.</description>
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      <description>Amendment extends the temporal eligibility for tax deductions under section 80-IA by substituting the terminal date in sub-section (4), clause (iv) to lengthen the period during which an undertaking may qualify. The extension applies to undertakings that commence power generation or generation and distribution, commence transmission or distribution by laying new networks, or undertake substantial renovation and modernisation of existing transmission or distribution networks, and is effective from the beginning of the subsequent fiscal year for the relevant assessment years.</description>
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