https://www.taxtmi.com/acts?id=37028 Amendment to section 80-IBA conditions the affordable housing deduction for projects approved on or after 1 September 2019 (effective 1 April 2020) on minimum plot area by location, sole-project-on-plot status, capped carpet area by location, a ceiling on stamp duty value per unit, single-unit allotment per individual (including spouse and minor children), specified minimum utilisation of permissible floor area ratio by location, and maintenance of separate books of account; it also defines stamp duty value as the value adopted or assessable by a central or state authority for stamp duty purposes. en-us Wed, 24 Jul 2019 16:27:28 +0530 Mon, 29 Jul 2019 14:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37028 Amendment to section 80-IBA conditions the affordable housing deduction for projects approved on or after 1 September 2019 (effective 1 April 2020) on minimum plot area by location, sole-project-on-plot status, capped carpet area by location, a ceiling on stamp duty value per unit, single-unit allotment per individual (including spouse and minor children), specified minimum utilisation of permissible floor area ratio by location, and maintenance of separate books of account; it also defines stamp duty value as the value adopted or assessable by a central or state authority for stamp duty purposes. Act-Rules F. Acts / Amendment Acts Wed, 24 Jul 2019 16:27:28 +0530 https://www.taxtmi.com/acts?id=37028