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Amendment of section 80-IA

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Full Text of the Document

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....quot; shall be inserted; (b) after sub-section (4A), the following sub-section shall be inserted, namely :- "(4B) This section applies to any company registered in India carrying on scientific and industrial research and development which fulfils all the following conditions, namely :- (i) the company has the main object of scientific and industrial research and development; (ii) the ....

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