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Amendment of section 80-IAC.

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Full Text of the Document

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....e Explanation, 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....

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Full Text of the Document

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....nditions specified therein. 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....

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