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[Cites 0, Cited by 21] [Section 115JB] [Entire Act]

Union of India - Subsection

Section 115JB(6) in The Income Tax Act, 1961

(6)The provisions of this section shall not apply to the income accrued or arising on or after the 1st day of April, 2005 from any business carried on, or services rendered, by an entrepreneur or a Developer, in a Unit or Special Economic Zone, as the case may be:Provided that the provisions of this sub-section shall cease to have effect in respect of any previous year relevant to the assessment year commencing on or after the 1st day of April, 2012.