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

[Cites 0, Cited by 81] [Section 80IB(10)] [Section 80IB] [Entire Act]

Union of India - Subsection

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

(d)[ the built-up area of the shops and other commercial establishments included in the housing project does not exceed five per cent. of the aggregate built-up area of the housing project or two thousand square feet, whichever is less.] [ Substituted by Act 23 of 2004, Section 18, for sub-Section (10) (w.e.f. 1.4.2005).]

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Union of India - Subsection

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