Amendment of section 80-1A

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..... th effect from the 1st day of April, 2014. - Clause 17 of the Bill seeks to amend section 80-IA of the Income-tax Act relating to deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. The existing provisions contained in the clause (iv) of sub-section (4) of the aforesaid section 80-IA provide that, a deduction shall be a .....

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