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<h1>Section 280ZC on Export Tax Credit Certificates Omitted by Finance Act 1990 from April 1, 1990.</h1> Section 280ZC of the Income Tax Act, 1961, which dealt with tax credit certificates in relation to exports, has been omitted by the Finance Act, 1990, effective from April 1, 1990. Before its omission, this section was amended by the Finance (No. 2) Act, 1965, with retrospective effect from April 1, 1964, and effective from September 11, 1965, as well as by the Direct Tax Laws (Amendment) Act, 1987, effective from April 1, 1988.