Section 80IAC(4)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 80IAC(4)] [Section 80IAC] [Entire Act]

Union of India - Subsection

Section 80IAC(4)(b) in The Income Tax Act, 1961

(b)the total turnover of its business does not exceed [one hundred] crore rupees [in the previous year relevant to the assessment year for which deduction under sub-section (1) is claimed]; [Substituted 'in any of the previous years beginning on or after the 1st day of April, 2016 and ending on the 31st day of March, 2021' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] and

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Union of India - Subsection

Section 80IAC(4)(b) in The Income Tax Act, 1961