Amendment of section 80-IAC.

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..... of the Bill seeks to amend section 80-IAC of the Income-tax Act relating to special provision in respect of specified business. The existing provisions of said section, inter alia, provide that where the gross total income of an assessee, being an eligible start-up, includes any profits and gains derived from eligible business, there shall, in accordance with and subject to the provisions of this .....

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