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Amendment of section 35AD.

Section 18 - Act - DIRECT TAXES - Finance Act - Section 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 following cla .....

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hority 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 authorit .....

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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, any i .....

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