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Income Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Deduction u/s 80IA - operation and maintenance activities - The ...

Income Tax

February 22, 2021

Deduction u/s 80IA - operation and maintenance activities - The important aspect to be taken note of is the use of the expression 'or'. Therefore, an enterprise, carrying on the business of developing or operating and maintaining or developing, operating and maintaining any infrastructure facility, which fulfills the conditions set out under Sub-section 4, will be entitled to claim deduction. - HC

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