https://www.taxtmi.com/acts?id=48440 The Bill amends clause (d) of sub-section (2) of section 80LA to extend the commencement-date eligibility so that income from the transfer of an aircraft or ship leased by an eligible Offshore Banking Unit or IFSC unit qualifies provided the unit commenced operations on or before 31 March 2030; the amendment takes effect from 1 April 2025. en-us Sat, 01 Feb 2025 14:32:48 +0530 Sat, 01 Feb 2025 14:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48440 The Bill amends clause (d) of sub-section (2) of section 80LA to extend the commencement-date eligibility so that income from the transfer of an aircraft or ship leased by an eligible Offshore Banking Unit or IFSC unit qualifies provided the unit commenced operations on or before 31 March 2030; the amendment takes effect from 1 April 2025. Act-Rules Bills Sat, 01 Feb 2025 14:32:48 +0530 https://www.taxtmi.com/acts?id=48440