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of <h1>Finance Act 1977 Amends Income-Tax Act: Key Changes in Sections 44D, 115A, 45, 80A, 80J, 80P, 80QQ, 80HHA</h1> The Finance (No. 2) Act, 1977 introduces consequential amendments to the Income-tax Act. Changes include substituting references in sections 44D and 115A to 'Explanation 2' for clauses (vi) and (vii) of section 9. Effective from April 1, 1978, section 45 adds '54E' alongside '54B and 54D.' Sections 80A, 80J, 80P, and 80QQ now include references to section 80HHA alongside existing sections 80HH and 80J. In the Ninth Schedule, the reference to section 32A(2)(b)(ii) is replaced with section 80M(1)(a)(i). These amendments aim to update and clarify the tax provisions.
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