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Amendment of section 80-IAB.

Clause 40 - Bills - DIRECT TAXES - Bill - Clause 40 - 40. In section 80-IAB of the Income-tax Act, in sub-section (1), the following proviso shall be inserted with effect from the 1st day of April, 2017, namely:- Provided that the provisions of this .....

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s in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone. Under the aforesaid section, an enterprise being a developer in a notified Special Economic Zone, who has commenced the business of dev .....

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