February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 80-IE : Special provisions in respect of certain undertakings in North-Eastern States

80-IE. (1) Where the gross total income of an assessee includes any profits and gains derived by an undertaking, to which this section applies, from any business referred to in […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 80-ID : Deduction in respect of profits and gains from business of hotels and convention centres in specified area

80-ID. (1) Where the gross total income of an assessee includes any profits and gains derived by an undertaking from any business referred to in sub-section (2) (such business being […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 80-IC : Special provisions in respect of certain undertakings or enterprises in certain special category States

80-IC. (1) Where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred to in sub-section (2), […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 80-IBA : Deductions in respect of profits and gains from housing projects

80-IBA. (1) Where the gross total income of an assessee includes any profits and gains derived from the business of developing and building housing projects, there shall, subject to the […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 80-IB : Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings

80-IB.(1) Where the gross total income of an assessee includes any profits and gains derived from any business referred to in sub-sections (3) to (11), (11A) and (11B) (such business […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 80-IAC : Special provision in respect of specified business

80-IAC. (1) Where the gross total income of an assessee, being an eligible start-up, includes any profits and gains derived from eligible business, there shall, in accordance with and subject […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 80-IAB : Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone

80-IAB. (1) Where the gross total income of an assessee, being a Developer, includes any profits and gains derived by an undertaking or an enterprise from any business of developing […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 80-IA : Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.

80-IA.(1) Where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred to in sub-section (4) (such […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 80-I : Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.

80-I. (1) Where the gross total income of an assessee includes any profits and gains derived from an industrial undertaking or a ship or the business of a hotel or […]
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