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 80IAC] [Entire Act] Union of India - Subsection Section 80IAC(2) in The Income Tax Act, 1961 (2)The deduction specified in sub-section (1) may, at the option of the assessee, be claimed by him for any three consecutive assessment years out of [Ten years] beginning from the year in which the eligible start-up is incorporated.
