Rationalization of provisions of start-ups.

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..... business by an eligible start-up for three consecutive assessment years out of seven years, at the option of the assessee, subject to the condition that the eligible start-up is incorporated on or after 1st April, 2016 but before 1st April, 2021 and the total turnover of its business does not exceed twenty-five crore rupees. In order to further rationalise the provisions relating to start-ups .....

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