https://www.taxtmi.com/acts?id=20428 Amendment disapplies clauses (ii), (iv) and (v) of sub section (9) so that the enhanced deduction for undertakings in specified areas is not available to enterprises which commence business on or after 1 April 2017; the amendment takes effect from 1 April 2017 and applies to the relevant assessment year and subsequent years. en-us Mon, 29 Feb 2016 16:39:07 +0530 Mon, 29 Feb 2016 16:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20428 Amendment disapplies clauses (ii), (iv) and (v) of sub section (9) so that the enhanced deduction for undertakings in specified areas is not available to enterprises which commence business on or after 1 April 2017; the amendment takes effect from 1 April 2017 and applies to the relevant assessment year and subsequent years. Act-Rules Bill Mon, 29 Feb 2016 16:39:07 +0530 https://www.taxtmi.com/acts?id=20428