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    <title>Availability of benefit under section 80-IA in respect of infrastructure facilities notified by CBDT prior to 31-3-2001</title>
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    <description>Projects with agreements executed on or after 1-4-1995 and on or before 31-3-2001 that were notified by the Board on or before 31-3-2001 continue to be eligible for the income-tax benefit under the pre-amendment definition of infrastructure facility, and remain exempt provided they fulfil the eligibility conditions that existed under the prior wording of the provision.</description>
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      <description>Projects with agreements executed on or after 1-4-1995 and on or before 31-3-2001 that were notified by the Board on or before 31-3-2001 continue to be eligible for the income-tax benefit under the pre-amendment definition of infrastructure facility, and remain exempt provided they fulfil the eligibility conditions that existed under the prior wording of the provision.</description>
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