Section 80-IA,
sub-clause (iii) of sub-section (4) of the Income-tax Act, 1961 - Deductions -
In respect of Profits and Gains from Industrial Undertakings or Enterprises
engaged in Infrastructure Development, etc. – Notified Undertakings – Amendment
in Notification No. 1/2013 dated 08.01.2013
Notification No.
31/2013, [F.NO.178/02/2008-ITAT-I] SO
992(E), dated 18.04.2013
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
following amendment to the notification of the Government of India in the
Ministry of Finance, Department of Revenue published in the Gazette of India,
Part II, section 3, sub-section (ii), vide Notification number
01/2013 [F.No.178/02/2008-(ITA-I)] dated the 8th January, 2013, namely:-
2.
In
the said notification, -
(a)
|
in
para 5, for the words "being developed and being maintained and operated",
the words "being developed" shall be substituted.
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|
(b)
|
In
the Annexure, item number 7 shall be omitted.
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.
.
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