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    <title>Amendment of section 80-IBA.</title>
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    <description>The amendment allows a deduction equal to one hundred percent of profits and gains derived from developing and building rental housing projects, provided the project is notified by the Central Government and meets conditions specified in that notification; the provision also updates temporal references in the section to align eligibility with the notification-based definition.</description>
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      <description>The amendment allows a deduction equal to one hundred percent of profits and gains derived from developing and building rental housing projects, provided the project is notified by the Central Government and meets conditions specified in that notification; the provision also updates temporal references in the section to align eligibility with the notification-based definition.</description>
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