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        F. Acts / Amendment Acts

        Section 38 - Amendment of section 80-IBA.

        Finance Act, 2020
        Chapter III
        DIRECT TAXES - Income-tax

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        Amendment to section 80-IBA updates the reference year to 2021, effective from 1 April 2021. Amendment substitutes the figures '2020' with '2021' in sub-section (2), clause (a) of section 80-IBA of the Income-tax Act, with the substitution taking effect from the first day of April of the later year.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Amendment to section 80-IBA updates the reference year to 2021, effective from 1 April 2021.

                              Amendment substitutes the figures "2020" with "2021" in sub-section (2), clause (a) of section 80-IBA of the Income-tax Act, with the substitution taking effect from the first day of April of the later year.


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