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Amendment of section 80-IAB.

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Full Text of the Document

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....g 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, where the developmen....

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Full Text of the Document

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....mmenced 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 and gains derived fr....

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Amendment of section 80-IAB.