Amendment of section 80-IAC.
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.... the Explanation, in clause (ii), in sub-clause (a), for the figures "2025", the figures "2030" shall be substituted. - Clause 18 of the Bill seeks to amend section 80-IAC of the Income....
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....xceed one hundred crore rupees for an eligible start-up incorporated on or after 1st April, 2016 but before the 1st April, 2025. It is proposed to amend the said section so as to extend the benefit....
TaxTMI