Amendment of section 80-IBA.

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.... the projects approved on or after the 1st day of September, 2019, the provisions of this sub-section shall have effect as if for clauses (d) to (i), the following clauses had been substituted, namely:-- "(d) the project is on a plot of land measuring not less than- (i) one thousand square metres, where such project is located within the metropolitan cities of Bengaluru, Chennai,....

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....s, where such project is located in any other place; (g) the stamp duty value of a residential unit in the housing project does not exceed forty-five lakh rupees; (h) where a residential unit in the housing project is allotted to an individual, no other residential unit in the housing project shall be allotted to the individual or the spouse or the minor children of such individu....