Extension of deduction eligibility under section 80QQA adds a new assessment-start cohort and shorter follow-up assessment window. Amendment substitutes wording in subsection (1) of section 80QQA to create two distinct commencement tracks: the original cohort beginning on the 1st day of April, 1980, with its nine subsequent assessment years, and an additional cohort beginning on the 1st day of April, 1992, with a shorter sequence of follow-up assessment years, thus specifying alternative temporal scopes for deduction eligibility.
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Provisions expressly mentioned in the judgment/order text.
Extension of deduction eligibility under section 80QQA adds a new assessment-start cohort and shorter follow-up assessment window.
Amendment substitutes wording in subsection (1) of section 80QQA to create two distinct commencement tracks: the original cohort beginning on the 1st day of April, 1980, with its nine subsequent assessment years, and an additional cohort beginning on the 1st day of April, 1992, with a shorter sequence of follow-up assessment years, thus specifying alternative temporal scopes for deduction eligibility.
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