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Section 80IB in The Income Tax Act, 1961 [Entire Act]

Board in this behalf; (c) the residential unit has a maximum built-up area of one thousand square feet where such residential unit is situated ... 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
Union of India - Section Cites 0 - Cited by 4208
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