Amendment of section 80-IBA.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Income-tax Act [as inserted by section 44 of the Finance Act, 2016], (28 of 2016.) with effect from the 1st day of April, 2018,- (a) in sub-section (2),- (i) in clause (b), for the words thre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e (a), the following clause shall be substituted, namely:- (a) carpet area shall have the same meaning as assigned to it in clause (k) of section 2 of the Real Estate (Regulation and Developmen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X