Section 80IA in The Income Tax Act, 1961
80IA. Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development ... Inserted by Act 10 of 2000, Section 37 (w.e.f. 1.4.2001).] [(1) Where the gross total income of an assessee includes any profits
Section 138 in The Income Tax Act, 2025
138. Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development ... under section 80-IA of the Income-tax Act,1961, as if the said Act had not been repealed. [ Similar to Section 80IA from
year under:
(a) sections 10(15)(iv), 10A, 32A (but not the part dealing with ships and aircraft), 80HH, 80HHD and 80IA
year under:
(a) sections 10(15)(iv), 10A, 32A (but not the part dealing with ships and aircraft), 80HH, 80HHD and 80IA
The Income Tax Act, 1961
UNION OF INDIA
India
The Income Tax Act, 1961
Act
The Income Tax Act, 2025
UNION OF INDIA
India
The Income Tax Act, 2025
Act
