Amendment to Section 80A removes subsection (4), eliminating that provision's effect from the statutory commencement. The Finance Act, 1978 expressly omits sub-section (4) of Section 80A of the Income-tax Act, directing that sub-section (4) shall be omitted with effect ... Summary
Amendment to Section 80A removes subsection (4), eliminating that provision's effect from the statutory commencement.
The Finance Act, 1978 expressly omits sub-section (4) of Section 80A of the Income-tax Act, directing that sub-section (4) shall be omitted with effect from the commencement date, thereby changing the statutory text and operative content of Section 80A.
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