Q. Deduction u/s 35AD is available in respect of expenditure on specified business provided such business commenced its operation on or after 01-04-2009 subject to an exception that: (Solved)
1. Business of industrial undertaking may be commenced at any time on or after 01-04- 2007
2. Business of laying and operating a cross-country natural gas pipeline network may be commenced at any time on or after 01-04-2007
3. Business of cold chain facility may be commenced at any time on or after 01-04- 2007
4. All of the above
- b. Business of laying and operating a cross-country natural gas pipeline network may be commenced at any time on or after 01-04-2007