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
CAclubindia
Aisha
Published in Income Tax