Amendment of section 147.

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....ct, 1961 (43 of 1961), the deduction shall be allowed,-- (a) for an entity mentioned in sub-section (1)(a),-- (i) for twenty consecutive tax years beginning from the relevant tax year; and (ii) in a case, where the tenth year, out of the period of ten consecutive years of deduction allowed under section 80LA(1) of the said Act has ended on the 31st March, 2025, for furth....

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....year" shall be,- (i) in case of an entity referred to in sub-section (1)(a), the tax year in which permission under section 23(1)(a) of the Banking Regulation Act, 1949 (10 of 1949), or permission or registration under the Securities and Exchange Board of India Act, 1992 (15 of 1992) or any other relevant law in force was obtained; or (ii) in case of an entity referred to in sub-....