https://www.taxtmi.com/acts?id=20425 The amendment introduces a commencement-based exclusion under section 80-IA, providing that the deduction for enterprises engaged in development or operation and maintenance of infrastructure facilities shall not apply to enterprises that start such development or operation and maintenance on or after the statutory commencement date, thereby narrowing eligibility for the deduction for assessment years following that date. en-us Mon, 29 Feb 2016 16:37:45 +0530 Mon, 29 Feb 2016 16:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20425 The amendment introduces a commencement-based exclusion under section 80-IA, providing that the deduction for enterprises engaged in development or operation and maintenance of infrastructure facilities shall not apply to enterprises that start such development or operation and maintenance on or after the statutory commencement date, thereby narrowing eligibility for the deduction for assessment years following that date. Act-Rules Bill Mon, 29 Feb 2016 16:37:45 +0530 https://www.taxtmi.com/acts?id=20425