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Amendment of section 80-IAC.

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.... in the Explanation, in clause (ii), in sub-clause (a), for the figures "2021", the figures "2022" shall be substituted. - Clause 25 of the Bill seeks to amend section 80-IAC of the Income-tax Ac....

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Full Text of the Document

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....ition that the total turnover of its business does not exceed one hundred crore rupees for an eligible start-up incorporated on or after the 1st day of April, 2016 but before the 1st day of April, 202....