Section 80-IB Amended: No Deductions for Certain Industrial Undertakings Starting After April 1, 2017, Excluding Infrastructure.

Amendment of section 80-IB. - deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings - he said section shall not apply to any enterprise which commences the business activity on or after the 1st day of April, 2017. .....

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