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Income Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Deduction u/s 80IA(4) - work contractor in the projects of ...

Income Tax

August 1, 2020

Deduction u/s 80IA(4) - work contractor in the projects of housing development - It may be concluded that even after the amendment by the Finance Act, 2007 and the Finance Act, 2009, the contractors performing the work in the nature of a developer-cum-contractor and assuming risks and responsibilities shall be eligible for deduction u/s 80-IA in respect of the eligible infrastructural facilities - AT

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