Consequential amendments to Income tax law add section 80 I to deduction references and clarify proviso wording. Amendments update Income tax Act cross references: sub section (3) of section 80P is amended to include section 80 I in the cited deduction provisions; ... Summary
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Consequential amendments to Income tax law add section 80 I to deduction references and clarify proviso wording.
Amendments update Income tax Act cross references: sub section (3) of section 80P is amended to include section 80 I in the cited deduction provisions; the Explanation below sub section (2) of section 273 replaces each instance of "proviso" with "first proviso" to clarify the intended proviso.
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