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Extending time limit for approval of affordable housing project for availing deduction under section 80-IBA of the Act.

..... ts and gains derived from the business of developing and building affordable housing projects, there shall, subject to certain conditions specified therein, be allowed a deduction of an amount equal t .....

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..... hority is proposed to be extended to 31st March, 2021. This amendment will take effect from 1st April, 2021 and will, accordingly, apply in relation to the assessment year 2021-22 and subsequent asses .....

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