Section Text
a) in sub-section (2), after the words "industrial park", the words, brackets and figures "or develops or develops and operates or maintains and operates a special economic zone referred to in clause (iii) of sub-section (4)" shall be inserted;
(b) in sub-section (7), for the words "Where the assessee is a person other than a company or a cooperative society, the deduction", the words "The deduction" shall be substituted.