https://www.taxtmi.com/acts?id=21164 The amendment inserts a proviso excluding from the section 80-IA deduction any enterprise that starts the development or operation and maintenance of the infrastructure facility on or after the 1st day of April, 2017, thereby making deduction eligibility contingent on the commencement date of the infrastructure activity. en-us Fri, 06 May 2016 16:33:27 +0530 Fri, 06 May 2016 16:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21164 The amendment inserts a proviso excluding from the section 80-IA deduction any enterprise that starts the development or operation and maintenance of the infrastructure facility on or after the 1st day of April, 2017, thereby making deduction eligibility contingent on the commencement date of the infrastructure activity. Act-Rules F. Acts / Amendment Acts Fri, 06 May 2016 16:33:27 +0530 https://www.taxtmi.com/acts?id=21164