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 3] [Section 80IA(4)] [Section 80IA] [Entire Act] Union of India - Subsection Section 80IA(4)(v) in The Income Tax Act, 1961 (v)[ an undertaking owned by an Indian company and set up for reconstruction or revival of a power generating plant, if- [ Inserted by Act 55 of 2005, Section 5 (w.e.f. 1.4.2006).]