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Section 80IA Deduction: No Direct Agreement Required with Authority, Recognition as Transferee or Assignee is Sufficient.

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Full Text of the Document

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....Benefit of deduction u/s 80IA - Provisos to Section 80IA(4)does not require that there should be a direct agreement between the transferee enterprise and the specified authority for availing the benefit - recognition as transferee or assignee of the principal contractor is sufficient....

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