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A 115BAA company with an IFSC unit may still claim which deduction for that unit?

ASection 10AA
BSection 35AD
CSection 80LA
DSection 80-IA
Answer & Solution
Correct answer: C. Section 80LA
Sub-section (4) of 115BAA modifies the conditions so that the IFSC unit can claim section 80LA if that section's conditions are met.
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