Amendment to section 80QQ removes cross references to section 80H, deleting prior linkage to that provision. The Taxation Laws (Amendment) Act, 1975 amends section 80QQ(2) of the Income tax Act by deleting the words "section 80H or" and "section 80H," from sub ... Summary
Amendment to section 80QQ removes cross references to section 80H, deleting prior linkage to that provision.
The Taxation Laws (Amendment) Act, 1975 amends section 80QQ(2) of the Income tax Act by deleting the words "section 80H or" and "section 80H," from sub section (2), thereby removing the cross references to section 80H without adding new substantive conditions.
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