Amendment of section 80LA.

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....ices Centre Authority Act, 2019 (50 of 2019.) was obtained" shall be substituted; (ii) in sub-section (2), after clause (c), the following clause shall be inserted, namely:-- "(d) arising from the transfer of an asset, being an aircraft or aircraft engine, which was leased by a unit referred to in clause (c) to a domestic company engaged in the business of operation of aircraft, before....

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....essee, (i) being a scheduled bank, or, any bank incorporated by or under the laws of a country outside India; and having an Offshore Banking Unit in a Special Economic Zone; or (ii) being a Unit of an International Financial Services Centre, includes any income referred to in sub-section (2), there shall be allowed, in accordance with and subject to the provisions of this section, a deduction from....

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....se (c) to a domestic company engaged in the business of operation aircraft before such transfer subject to the condition that the unit has commenced operation on or before the 31st day of 2024 shall also be eligible for deduction. Further sub-section (3) of the said section provides that no deduction under that section shall be allowed unless the assessee furnishes the report by an accountant c....