Amendment to Section 80HHE removes the proviso, altering deduction eligibility and taking effect from the commencement date. The amendment removes the proviso to Section 80HHE(1) of the Income tax Act, excising that proviso and altering the conditions previously contained ... Summary
Amendment to Section 80HHE removes the proviso, altering deduction eligibility and taking effect from the commencement date.
The amendment removes the proviso to Section 80HHE(1) of the Income tax Act, excising that proviso and altering the conditions previously contained therein, with effect from the commencement of the assessment year beginning on the first day of April, 1996.
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