Circular No. 10/2014 [F.No.178/84/2012-ITA-I] : Section 80-IA, sub-clause (iii) of sub-section (4) of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial undertakings, or enterprises engaged in infrastructure development, etc. - Eligibility of deduction under section 80-IA for unexpired period​ 6 May 2014 - Legalspace