https://www.taxtmi.com/acts?id=39350 The amendment broadens entitlement to the deduction under section 80LA by permitting claims where permission or registration under the International Financial Services Centre Authority Act, 2019 has been obtained, adds income from transfers of aircraft or aircraft engines leased to domestic aircraft operators (subject to commencement of operations on or before 31 March 2024) as deductible, and modifies documentary requirements to accept permission or registration under the IFSC Authority Act in place of the earlier Banking Regulation Act permission, while preserving the accountant's certification requirement. en-us Mon, 01 Feb 2021 16:48:05 +0530 Mon, 01 Feb 2021 16:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39350 The amendment broadens entitlement to the deduction under section 80LA by permitting claims where permission or registration under the International Financial Services Centre Authority Act, 2019 has been obtained, adds income from transfers of aircraft or aircraft engines leased to domestic aircraft operators (subject to commencement of operations on or before 31 March 2024) as deductible, and modifies documentary requirements to accept permission or registration under the IFSC Authority Act in place of the earlier Banking Regulation Act permission, while preserving the accountant's certification requirement. Act-Rules Bills Mon, 01 Feb 2021 16:48:05 +0530 https://www.taxtmi.com/acts?id=39350