SECTION 80-IA OF THE INCOME TAX ACT, 1961 – DEDUCTIONS – IN RESPECT OF PROFITS AND GAINS FROM INDUSTRIAL UNDERTAKING, OR ENTERPRISE ENGAGED IN INFRASTRUCTURE DEVELOPMENT, ETC. – NOTIFIED UNDERTAKING
NOTIFICATION NO. 87/2008, DATED 20-8-2008
In exercise of the powers conferred by clause (iii) of sub-section (4) of section 80-IA of the Income Tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendment in notification of the Government of India, Ministry of Finance, Department of Revenue, Number S.O. 3464, dated the 2nd September, 2006, and published in the Gazette of India, Part II, section 3, sub-section (ii) dated 2nd September, 2006, namely:—
In the said notification,
(i) After the words and figures "and whereas the Central Government has approved the said industrial park vide Ministry of Commerce & Industry letter No. 15/74/2005-IP&ID, dated 21-4-2006", the words and figures "and further modified vide letter No. 15/74/2005-IP&ID dated 5-12-2006" shall be inserted; and(ii) in the Annexure, in paragraph 1, at serial number (xi), for the figures "28-2-2002" the figures "28-2-2000" shall be substituted.