Amendment of section 80-IAC.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in clause (ii), in sub-clause (a), for the figures "2023", the figures "2024" shall be substituted. - Clause 41 of the Bill seeks to amend section 80-IAC of the Income-tax Act relating to special p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in. It is proposed to amend sub-clause (a) of clause (ii) of the Explanation to the said section so as to extend the period of eligible start-ups before which they are to be incorporated from "1st Ap....