Amendment of section 80-IA

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Full Text of the Document

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....be substituted with effect from the 1st day of April, 2015. - Clause 30 of the Bill seeks to amend section 80-IA of the Income-tax Act relating to deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.           The existing provisions contained in clause (iv) of sub-sec....