Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 80IBA(2)] [Section 80IBA] [Entire Act] Union of India - Subsection Section 80IBA(2)(c) in The Income Tax Act, 1961 (c)the carpet area of the shops and other commercial establishments included in the housing project does not exceed three per cent of the aggregate carpet area;