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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 1982 Amends Income-tax Act: Updates to Sections 45(1), 80A(3), and 80P(3) Effective April 1983.</h1> The Finance Act of 1982 introduces consequential amendments to the Income-tax Act effective from April 1, 1983. In section 45(1), the reference to '54D and 5E' is replaced with '5D, 54E, and 54F.' In section 80A(3), the phrase 'or section 80HHB' is added after 'or section 80HHA.' Similarly, in section 80P(3), the same addition is made in two instances, enhancing the applicability of section 80HHB alongside section 80HHA. These amendments aim to update and clarify the tax provisions within the specified sections.
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