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<h1>New Amendment: Section 80HH Updated with Sub-section 9A, Affecting Deduction Claims for Small-Scale Industries.</h1> Section 80HH of the Income-tax Act is amended to include a new sub-section (9A), effective from April 1, 1978. This provision states that if a deduction is claimed and allowed under Section 80HHA for the profits and gains of a small-scale industrial undertaking for any assessment year, then no deduction for the same profits and gains will be permitted under Section 80HH for that or any other assessment year.