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 2] [Section 80IA(4)] [Section 80IA] [Entire Act] Union of India - Subsection Section 80IA(4)(c) in The Income Tax Act, 1961 (c)it has started or starts operating and maintaining the infrastructure facility on or after the 1st day of April, 1995: