looking for notes on deduction u/s 80IA

if looking for notes on deduction u/s 80IA of income tax act read the following article:-

/articles/deduction-u-s-80-ia-of-income-tax-act-1961-4392.asp

i have summarised the provisions of section 80 IA of income tax act, 1956.

To the best of my efforts and knowledge, the summarised matter is correct.

If there is any mistake, PLEASE comment on that.

Thanks