Amendment to section 10B adds section 80 IA reference, making the inclusion retrospective to the 1991 fiscal year. The Finance Act, 1993 amends the income tax statute by inserting the words 'or section 80 IA' after the existing reference to section 80 I in subsection (4), clause (iii) of section 10B; this textual insertion is declared to have effect retrospectively from the start of the fiscal year beginning in 1991, thereby extending the subsection's reference to include the additional incentive provision for that earlier period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Amendment to section 10B adds section 80 IA reference, making the inclusion retrospective to the 1991 fiscal year.
The Finance Act, 1993 amends the income tax statute by inserting the words "or section 80 IA" after the existing reference to section 80 I in subsection (4), clause (iii) of section 10B; this textual insertion is declared to have effect retrospectively from the start of the fiscal year beginning in 1991, thereby extending the subsection's reference to include the additional incentive provision for that earlier period.
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