{"id":37859,"date":"2023-10-19T19:07:15","date_gmt":"2023-10-19T13:37:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=37859"},"modified":"2023-10-23T05:25:57","modified_gmt":"2023-10-22T23:55:57","slug":"question-on-section-80iba","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/question-on-section-80iba\/","title":{"rendered":"Question on section 80IBA"},"content":{"rendered":"<p>Dear Sir\/Madam,<\/p>\n<p>we have a question on applicability of section 80IBA. in case if assessee maintains cost center wise books of accounts for all the projects in a single accounting software. will it meet the requirement of separate books of accounts as mentioned in section 80IBA?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[23],"qa_tag":[858,1075,1074],"class_list":["post-37859","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-income-tax","qa_tag-80iba","qa_tag-housing-project","qa_tag-separate-books-of-account"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/37859","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=37859"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37859"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=37859"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=37859"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=37859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}