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[Cites 0, Cited by 0] [Section 80LA(1)] [Section 80LA] [Entire Act]

Union of India - Subsection

Section 80LA(1)(a) in The Income Tax Act, 1961

(a)one hundred per cent of such income for five consecutive assessment years beginning with the assessment year relevant to the previous year in which the permission, under clause (a) of sub-section (1) of section 23 of the Banking Regulation Act, 1949 (10 of 1949) or permission or registration under the Securities and Exchange Board of India Act, 1992 (15 of 1992) or any other relevant law was obtained, and thereafter;