Amendment of section 80-IAC.

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..... tion, in clause (ii), in sub-clause (a), for the figures 2023 , the figures 2024 shall be substituted. - Clause 41 of the Bill seeks to amend section 80-IAC of the Income-tax Act relating to special p .....

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..... n. It is proposed to amend sub-clause (a) of clause (ii) of the Explanation to the said section so as to extend the period of eligible start-ups before which they are to be incorporated from 1st April .....

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