https://www.taxtmi.com/acts?id=23742 The amendment substitutes the reference to five years with seven years in sub section (2) of the provision governing the special deduction for specified new businesses, thereby extending the statutory period during which eligible enterprises may claim the deduction; the change operates from the commencement date stated in the amendment. en-us Thu, 23 Mar 2017 15:30:55 +0530 Thu, 23 Mar 2017 15:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23742 The amendment substitutes the reference to five years with seven years in sub section (2) of the provision governing the special deduction for specified new businesses, thereby extending the statutory period during which eligible enterprises may claim the deduction; the change operates from the commencement date stated in the amendment. Act-Rules F. Acts / Amendment Acts Thu, 23 Mar 2017 15:30:55 +0530 https://www.taxtmi.com/acts?id=23742