Laws / Income Tax Law / EIGHTH SCHEDULE
EIGHTH SCHEDULE - PART 2 - STARTUP SANDBOX
EIGHTH SCHEDULE
THE SPECIAL PROVISION [See section 25]
PART 2
STARTUP SANDBOX
1. Sections 55 and 56 shall not apply in determining the “Income from business” for the growth year of a startup registered under this Act.
2. Where in any growth year, any loss is incurred by a registered startup and the loss cannot be set off...
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