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

[Cites 0, Cited by 150] [Section 80IB(10)] [Section 80IB] [Entire Act]

Union of India - Subsection

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

(a)such undertaking has commenced or commences development and construction of the housing project on or after the 1st day of October, 1998 and completes such construction,-

(i)in a case where a housing project has been approved by the local authority before the 1st day of April, 2004, on or before the 31st day of March, 2008;

(ii)in a case where a housing project has been, or, is approved by the local authority on or after the 1st day of April, 2004, within four years from the end of the financial year in which the housing project is approved by the local authority.

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Union of India - Subsection

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