CBDT issues clarification on eligibility of small Start-ups to avail tax holiday

Last updated: 23 August 2019

The Central Board of Direct Taxes (CBDT) has clarified today that small start-ups with turnover upto Rs. 25 crore will continue to get the promised tax holiday as specified in Section 80-IAC of the Income Tax Act, 1961(the Act), which provides deduction for 100 per cent of income of an eligible star

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