# The Finance Act, 2016, Section 40: Amendment of section 80-IA

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/40/

## Text

Amendment of section 80-IA. 40. In section 80-IA of the Income-tax Act, in sub-section (4), in clause (i), after the proviso and before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 2017, namely:— "Provided further that nothing contained in this section shall apply to any enterprise which starts the development or operation and maintenance of the infrastructure facility on or after the 1st day of April, 2017.".

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.