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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Section 80IA(4)(ii) - deduction available to franchisees of ...


Telecom Franchisees Eligible for Tax Deductions u/s 80IA(4)(ii) for Infrastructure Operations Like EPABX Installation.

February 27, 2019

Case Laws     Income Tax     AT

Section 80IA(4)(ii) - deduction available to franchisees of basic Telecom Services Providers is also are putting EPEX system i.e. to install, maintain and operate in dialing EPABX - This would amount to creation of infrastructure entitling them for deduction u/s 80IA.

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