Deduction available to industries engaged in infrastructure development (Section 80-IA)
* * * * * Common Conditions: 1. Deduction u/s 80-IA/80-ID/80-IE will be allowed only if the assessee furnishes the return of income u/s 139(1) 2. Period of deduction-Assessment years: a) For any 10 consecutive years out of 15 years beginning from the year in which the undertaking or the enterprise- Develops and begins to […]
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