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Amendment of section 35AD.

Clause 18 - Bills - DIRECT TAXES - FINANCE BILL, 2016 - Clause 18 - 18. In section 35AD of the Income-tax Act, with effect from the 1st day of April, 2018,- (a) sub-section (1A) shall be omitted; (b) in sub-section (2), after clause (iii), the follow .....

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an authority or a board or corporation or any other body established or constituted under any Central or State Act; (B) entity referred to in sub-clause (A) has entered into an agreement with the Central Government or a State Government or a local a .....

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d; (II) after clause (aj), the following clause shall be inserted, namely:- (ak) on or after the 1st day of April, 2017, where the specified business is in the nature of developing or operating and maintaining or developing, operating and maintaining .....

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including housing or other activities being an integral part of the highway project; (iii) a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system; (iv) a port, airport, inl .....

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new infrastructure facility. . Clause 18 of the Bill seeks to amend section 35AD of the Income tax Act relating to deduction in respect of expenditure on specified business. Under the existing provisions of aforesaid section, deduction in respect of .....

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