Amendment of section 80-IAB.

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..... pment of Special Economic Zone begins on or after the 1st day of April, 2017. . - Clause 40 of the Bill seeks to amend section 80-IAB of the Income-tax Act relating to deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone. Under the aforesaid section, an enterprise being a developer in a notified Special Economic Zone, who has co .....

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