Section 80-IBA offers full tax deduction for profits from housing projects approved by March 31, 2019, with conditions.

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....Insertion of new section 80-IBA- Deductions in respect of profits and gains from housing projects - to provide 100% deduction of the profits and gains of an assessee developing and building housing projects, if the project is approved by the competent authority on or before the 31st March, 2019 subject to the conditions specified therein....