Section 80IB(10) Clause (d) amended with effect from April 1, ...
Income Tax Act Section 80IB(10) Clause (d) Amendment Applies Prospectively from April 1, 2005, Not Retroactively.
April 12, 2016
Case Laws Income Tax AT
Section 80IB(10) Clause (d) amended with effect from April 1, 2005, is prospective and not retrospective and hence could not be applied for the period prior to April 1, 2005 - AT
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