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Section 80-IA Amended: No Deductions for Enterprises Starting Infrastructure Projects on or After April 1, 2017.

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....Amendment of section 80-IA. - deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. - this section shall not 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.....

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