https://www.taxtmi.com/acts?id=46873 The amendment to section 80CC substitutes clause (c) of sub section (3) to require that shares must be offered for subscription to the public and that such public offer must be made by the company before a specified cutoff date, linking eligibility for the section 80CC concession to the public nature and timing of the share issue. en-us Thu, 02 Jan 2025 11:51:47 +0530 Thu, 02 Jan 2025 11:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46873 The amendment to section 80CC substitutes clause (c) of sub section (3) to require that shares must be offered for subscription to the public and that such public offer must be made by the company before a specified cutoff date, linking eligibility for the section 80CC concession to the public nature and timing of the share issue. Act-Rules F. Acts / Amendment Acts Thu, 02 Jan 2025 11:51:47 +0530 https://www.taxtmi.com/acts?id=46873