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[Cites 0, Cited by 88] [Section 80IA] [Entire Act]

Union of India - Subsection

Section 80IA(13) in The Income Tax Act, 1961

(13)[ Nothing contained in this section shall apply to any Special Economic Zones notified on or after the 1st day of April, 2005 in accordance with the scheme referred to in sub-clause (iii) of clause (c) of sub-section (4).] [ Inserted by Act 28 of 2005, Section 27 and Schedule II (w.e.f. 10.3.2006).][Explanation. - For the removal of doubts, it is hereby declared that nothing contained in this section shall apply in relation to a business referred to in sub-section (4) which is in the nature of a works contract awarded by any person (including the Central or State Government) and executed by the undertaking or enterprise referred to in sub-section (1). ] [ Substituted by Act 33 of 2009, Section 36, for Explanation (w.r.e.f. 1.4.2000).]