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(4)] [Section 80IAC] [Entire Act] Union of India - Subsection Section 80IAC(4)(a) in The Income Tax Act, 1961 (a)it is incorporated on or after the 1st day of April, 2016 but before the 1st day of April, [2023] [Substituted '2019' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.];