Section 80J amendment removes clause (c) of sub-section (6), changing deduction eligibility and application rules. The Finance Act, 1973 amends the Income-tax Act by omitting clause (c) of sub-section (6) of section 80J; this omission takes effect from 1st April, 1974 ... Summary
Section 80J amendment removes clause (c) of sub-section (6), changing deduction eligibility and application rules.
The Finance Act, 1973 amends the Income-tax Act by omitting clause (c) of sub-section (6) of section 80J; this omission takes effect from 1st April, 1974 and removes that provision from the statutory scheme governing deductions under section 80J.
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