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[Cites 0, Cited by 20] [Section 80IB(10)] [Section 80IB] [Entire Act]

Union of India - Subsection

Section 80IB(10)(e) in The Income Tax Act, 1961

(e)[ not more than one residential unit in the housing project is allotted to any person not being an individual; and [Inserted by Act 33 of 2009, Section 37 (w.e.f. 1.4.2010).]