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Amendment of section 80-IBA.

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..... -tax Act [as inserted by section 44 of the Finance Act, 2016], (28 of 2016.) with effect from the 1st day of April, 2018,- (a) in sub-section (2),- (i) in clause (b), for the words three years , the w .....

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..... substituted, namely:- (a) carpet area shall have the same meaning as assigned to it in clause (k) of section 2 of the Real Estate (Regulation and Development) Act, 2016. . (16 of 2016.) - - statute, .....

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