With respect to the tax benefit for the Startups, consider the following statement:
I. Extension of the date of incorporation by one year for income tax benefits to start-ups
II. The benefit of carrying forward losses on change of shareholding of start-ups from seven years incorporation to ten years.
III. The central government will be going to open a new incubation center for women startups.
Which of the above statement is/are correct?
The correct answer is D
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