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Deduction in respect of certain income of Producer Companies - (Old) Section 80PA [ Upto 31.03.2026 ]

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Full Text of the Document

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....otal turnover of less than Rs.100 crores in any previous year, includes any profits and gains derived from eligible business, there shall, in accordance with and subject to the provisions of this section, be allowed, in computing the total income of the assessee. This amendment will take effect from 1st April, 2019 and will, accordingly, apply in relation to the assessment year 2019-20 and subs....