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Amendment of section 80-IA.

Clause 39 - Bills - DIRECT TAXES - FINANCE BILL, 2016 - Clause 39 - 39. In section 80-IA of the Income-tax Act, in sub-section (4), in clause (i), after the proviso and before the Explanation, the following proviso shall be inserted with effect from .....

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. . Clause 39 of the Bill seeks to amend section 80-IA of the Income tax Act relating to deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. Clause (i) of sub-section (4) .....

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