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Amendment of section 10AA.

Clause 7 - Bills - DIRECT TAXES - Income-tax - Bill - Clause 7 - 7. In section 10AA of the Income-tax Act, after sub-section (1), the following Explanation shall be inserted with effect from the 1st day of April, 2018, namely:- Explanation.-For the r .....

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ion and the deduction under this section shall not exceed such total income of the assessee. . Clause 7 of the Bill seeks to amend section 10AA of the Income-tax Act relating to special provisions in respect of newly established Units in Special Econ .....

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in manufacturing or production of articles or things or providing any services, subject to fulfilment of the conditions mentioned in that section. It is proposed to insert a new Explanation after sub-section (1) of the said section so as to provide .....

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