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Applicability of sec 80-ia

This query is : Resolved 

20 July 2013 Hai

My client is engaged in infrastructure business (Construction of bridges and fly overs) as partnership firm. Now converting into private limited company.

Can he claim deduction as per Section 80-IA of income tax Act?

Thanks in advance

20 July 2013 Please refer Section 80-IA(4) for applicability.
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