CAN AN ASSESSEE ( Private Limited Company ) CLAIM DEDUCTION U/s 80-IA(4)(iv) OF THE INCOME TAX ACT FOR THE A.Y.2014-15 IF HE CARRIES ON THE FOLLOWING WORK.
THE ASSESSEE IS ENGAGED IN LAYING OF TRANSMISSION LINES IN UNELECTRIFIED AREAS THROUGH WORK ORDERS RECEIVED FROM STATE ELECTRICITY BOARDS THROUGH TENDERING PROCESS.
The said deduction is available to main company who distibutes power, ie the state electicity board; but not to their contractors .
S.B.G. & CO. CHARTERED ACCOUNTANTS
New Delhi
CA Inter
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HKC | Chartered Accountants & Business Advisors
Ludhiana
CA
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CCI
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