TMI BlogSection 80IB(10) Clause (d) amended with effect from April 1, 2005, is prospective and not retrospective...Section 80IB(10) Clause (d) amended with effect from April 1, 2005, is prospective and not retrospective and hence could not be applied for the period prior to April 1, 2005 - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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