Amendment of section 80-IA.
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....hall apply to any enterprise which starts the development or operation and maintenance of the infrastructure facility on or after the 1st day of April, 2017.". - Clause 39 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. Clause (i) of sub-....




TaxTMI
TaxTMI