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Amendment of section 80-IAB.
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...., the following proviso shall be inserted with effect from the 1st day of April, 2017, namely:- "Provided that the provisions of this section shall not apply to an assessee, being a developer, wher....
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....mic Zone, who has commenced the business of developing a Special Economic Zone on or after 1st day of April, 2005 shall be allowed deduction of an amount equal to one hundred per cent. of the profits ....
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