Amendment of section 80LA.

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....ection (2), in clause (d), for the figures "2025", the figures "2030" shall be substituted. - Clause 19 of the Bill seeks to amend section 80LA of the Income-tax Act relating to deducti....

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.... the condition that the unit has commenced operation on or before the 31st March, 2025. It is proposed to amend the said clause so as to extend the date of commencement of operations from 31st Marc....