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Deduction u/s 80IAB - Deduction in respect of profit and gains by an undertaking or enterprise engaged in development of special economic zone

Income Tax - Exemptions and Deductions - 24 - SEC - 80-IAB: DEDUCTION IN RESPECT OF PROFIT AND GAINS BY AN UNDERTAKING OR ENTERPRISE ENGAGED IN DEVELOPMENT OF SPECIAL ECONOMIC ZONE CONDITIONS: The following conditions should be satisfied: The tax payer is a developer of a special economic zone. The books of account of the tax payer are audited. The return of income should be submitted on or before the due date of submission of return of income given by section 139(1). If return is not submitted .....

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