Hi,
Will 45 (5A) applicable if Joint development agreement is entered in year 2015 and completion certificate is received in September 2017 ?
Thanks
1 Replies
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(178099 Points)
Replied 04 February 2019
No.
Liability arises in AY 2016-17.
The subsec. inserted from AY 2018-19.
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