Amendment of section 80-IAC.

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..... n the Explanation below sub-section (4),-- (a) for clause (i), the following clause shall be substituted, namely:-- '(i) "eligible business" means a business carried out by an eligible start up en .....

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..... or after the 1st day of April, 2016 and ending on the 31st day of March, 2021", the words, brackets and figure "in the previous year relevant to the assessment year for which deduction unde .....

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