Amendment of section 80-IA.

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..... n shall apply to any enterprise which starts the development or operation and maintenance of the infrastructure facility on or after the 1st day of April, 2017. . - Clause 39 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. Clause (i) of sub-s .....

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