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Amendment of section 80-IAC.

Clause 36 - Bills - DIRECT TAXES - Income-tax - FINANCE BILL, 2017 - Clause 36 - 36. In section 80-IAC of the Income-tax Act [as inserted by section 42 of the Finance Act, 2016 (28 of 2016)], in sub-section (2), for the words five years , the words s .....

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tion, inter alia, provide that where the gross total income of an assessee, being an eligible start-up, includes any profits and gains derived from eligible business, there shall, in accordance with and subject to the provisions of this section, be a .....

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