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Income Tax Amendment Notification in relation to Deduction u/s 80IA

NOTIFICATION NO. 31/2013

Dated: 18/04/2013

In exercise of the powers conferred by clause (iii) of sub section (4) of section 80-IA of theIncome-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.

(b) In the Annexure, item number 7 shall be omitted.

F. No. 178/02/2008-ITA-I

(Surabhi Sharma)

Under Secretary (ITA-I)

Note:- The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), Vide Notification No. 01/2013 dated the 8th January, 2013.

Tags: Dumping (pricing policy)Gazette of IndiaGovernment of IndiaIndiaministry of financeNew DelhiSection 3

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eMinds Legal

eMinds Legal is a Corporate Law Firm based in Gurgaon, India specializing in Corporate Legal, Corporate Secretarial and Compliance. The Firm comprises of a team of Corporate Lawyers and Company Secretaries with in-depth subject matter knowledge and participative industry experience of over 15 years.

Comments

  1. Rajeev Shetty says:

    Income Tax   rebate claim u/s 80IA. Please let me know the proceedure.
    Is it necessary that profit of the particular project equal to total investment of project?

    Please clarify 

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