Amendment of section 80-IAC.

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..... on, in clause (ii), in sub-clause (a), for the figures "2025", the figures "2030" shall be substituted. - Clause 18 of the Bill seeks to amend section 80-IAC of the Income-tax Act relating to speci .....

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..... es for an eligible start-up incorporated on or after 1st April, 2016 but before the 1st April, 2025. It is proposed to amend the said section so as to extend the benefit for another period of five ye .....

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