SECTION 80-IA, SUB-CLAUSE (III) OF SUB-SECTION (4) OF THE
INCOME-TAX ACT, 1961 - DEDUCTIONS - IN RESPECT OF PROFITS AND GAINS
FROM INDUSTRIAL UNDERTAKINGS, OR ENTERPRISES ENGAGED IN INFRASTRUCTURE
DEVELOPMENT, ETC. - NOTIFIED UNDERTAKINGS - AMENDMENT IN NOTIFICATION
NO.1/2013, DATED 8-1-2013
NOTIFICATION NO. 31/2013 [F.NO.178/02/2008-ITAT-I],
DATED 18-4-2013
In exercise of the powers conferred by clause (iii)
of sub-section (4) of section 80-IA of the Income-tax Act, 1961 (43 of
1961), the Central Government hereby makes following amendment to the
notification of the Government of India in the Ministry of Finance,
Department of Revenue published in the Gazette of India, Part II,
section 3, sub-section (ii), vide Notification number 01/2013, F.No.178/02/2008-(ITA-I) dated the 8th January, 2013, namely:-
2. In the said notification, -
| (a) | in para 5, for the words "being developed and being maintained and operated", the words "being developed" shall be substituted. | |
| (b) | In the Annexure, item number 7 shall be omitted. |
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