if someone wants to establish a new business undertaking in india, he should mainly take care of section 32 inter-alia, 32AD,35AD,10AA and 115BA.
below is the link of my notion note explaining which provisions of the income tax act of india are applicable to him.
https://www.notion.so/New-business-undertaking-in-2020-f494dbca367b41a2a2d5fd48c003fe14
