Amendment of section 80-IA

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..... f April, 2008; (ii) in sub-section (3), for the word, brackets and figures "clause (iv)", the words, brackets and figures "clause (iv) or clause (vi)" shall be substituted with effect from the 1st day of April, 2008; (iii) in sub-section (4), with effect from the 1st day of April, 2008,— . (A) in clause (i), in the Explanation, in clause (d), for the words "or inland port", the words ", inland .....

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..... leum and Natural Gas Regulatory Board established under sub-section (1) of section 3 of the Petroleum and Natural Gas Regulatory Board Act, 2006 and notified by the Central Government in the Official Gazette; (19 of 2006.) (c) one-third of its total pipeline capacity is available for use on common carrier basis by any person other than the assessee or an associated person; (d) it has started or .....

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..... ction (12), the following sub-section shall be inserted with effect from the 1st day of April, 2008, namely:— "(12A) Nothing contained in sub-section (12) shall apply to any enterprise or undertaking which is transferred in a scheme of amalgamation or demerger on or after the 1st day of April, 2007."; (v) after sub-section (13), the following Explanation shall be inserted and shall be deemed to .....

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