Deduction u/s 80-IA(4)(iii) - Notification to be issued by CBDT ...

Income Tax

September 17, 2018

Deduction u/s 80-IA(4)(iii) - Notification to be issued by CBDT is only a formality once the approval is granted by the Ministry of Commerce & Industry, Govt. of India, and, therefore, hold that once the CBDT Notification is issued, the assessee is entitled to the benefits u/s 80 IA (4)(iii) from the date of approval by Ministry of Commerce and Industry, Govt. of India, subject to the compliance of the terms and conditions specified therein.

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Deduction u/s 80-IA(4)(iii) - Notification to be issued by CBDT ...

Income Tax

September 17, 2018

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