"Date of Completion" Defined for Section 80IB(10) Deductions: Issuance of Completion Certificate by Local Authority.

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....Deduction u/s. 80IB(10) - The meaning of “date of completion” has been given in Explanation (ii) to clause (a) to section 80IB(10) - Date of completion of construction would mean date on which completion certificate in respect of housing project was issued by the local authority - AT....