Amendment of section 80-IAC.

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..... the Explanation, in clause (ii), in sub-clause (a), for the figures 2021 , the figures 2022 shall be substituted. - Clause 25 of the Bill seeks to amend section 80-IAC of the Income-tax Act rel .....

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..... that the total turnover of its business does not exceed one hundred crore rupees for an eligible start-up incorporated on or after the 1st day of April, 2016 but before the 1st day of April, 2021. .....

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