Amendment of Section 80-IA

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....te service or network of trunking and electronic data interchange services or construction and development of housing projects" shall be inserted; (ii) after the words "commercial production", the words "or refining" shall be inserted; (b) in sub-section (2),- (i) in clause (iii) in the proviso, for the words, figures and letters "ending on the 31st day of March, 1998", ....

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.... day of March, 2000" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1998; (c) in sub-section (4B), in clause (ii), for he figures "1998", the figures "1999" shall be substituted; (d) in sub-section (4C), after the words "basic or cellular", the words "including radio paging, domestic satellite service or network of trunkin....

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....cal authority subject to the condition that the size of the plot of land has a minimum area of one acre, and the residential unit has a built up area not exceeding one thousand square feet; Provided that the undertaking commences development and construction of the housing project on or after the 1st day of October, 1998 and completes the same before the 31st day of March, 2001." ....

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....y:- '(9A) Where any amount of profits and gains of an industrial undertaking or of a hotel in the case of an assessee is claimed and allowed under this section for any assessment year, deduction to the extent of such profits and gains shall not be allowed under any other provisions of the Chapter under the heading "C- Deduction in respect of certain incomes", and shall in no case exceed t....