https://www.taxtmi.com/acts?id=21754 The Bill phases out profit linked, investment linked and area based deductions and abolishes weighted deductions prospectively; it prescribes specific restrictions or cessation of benefits for SEZ export units, infrastructure and resource deductions, reduces enhanced research and skill development multipliers to ordinary deduction levels in staged steps, and caps accelerated depreciation rates for relevant asset blocks, with amendments applying to assessment periods after the implementation points and eligibility tied to commencement or claim dates where specified. en-us Wed, 06 Jul 2016 11:07:41 +0530 Wed, 06 Jul 2016 12:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21754 The Bill phases out profit linked, investment linked and area based deductions and abolishes weighted deductions prospectively; it prescribes specific restrictions or cessation of benefits for SEZ export units, infrastructure and resource deductions, reduces enhanced research and skill development multipliers to ordinary deduction levels in staged steps, and caps accelerated depreciation rates for relevant asset blocks, with amendments applying to assessment periods after the implementation points and eligibility tied to commencement or claim dates where specified. Act-Rules Bills Wed, 06 Jul 2016 11:07:41 +0530 https://www.taxtmi.com/acts?id=21754