https://www.taxtmi.com/acts?id=36809 The amendment adds a proviso to section 115A(4) excluding from its bar on Chapter VI A deductions any deduction allowed to a Unit of an International Financial Services Centre under section 80LA, so that such IFSC unit deductions are not affected by the limitation on deductions for dividend, royalty and technical service fee income. en-us Fri, 05 Jul 2019 17:53:05 +0530 Fri, 05 Jul 2019 17:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36809 The amendment adds a proviso to section 115A(4) excluding from its bar on Chapter VI A deductions any deduction allowed to a Unit of an International Financial Services Centre under section 80LA, so that such IFSC unit deductions are not affected by the limitation on deductions for dividend, royalty and technical service fee income. Act-Rules Bill Fri, 05 Jul 2019 17:53:05 +0530 https://www.taxtmi.com/acts?id=36809