Amendment to section 80QQ extends the assessment-year period and incorporates section 80-I into related references. The amendment extends the temporal scope in sub-section (1) to fourteen assessment years and in sub-section (2) inserts an additional deduction provision, section 80-I, into two existing cross-reference lists, thereby altering the provision's cross-referential structure by textual substitution.
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Amendment to section 80QQ extends the assessment-year period and incorporates section 80-I into related references.
The amendment extends the temporal scope in sub-section (1) to fourteen assessment years and in sub-section (2) inserts an additional deduction provision, section 80-I, into two existing cross-reference lists, thereby altering the provision's cross-referential structure by textual substitution.
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