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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Income-tax Act Section 10B amended: 'Section 80-I' now includes 'or section 80-IA,' retroactive from April 1, 1991.</h1> Section 10B of the Income-tax Act has been amended by the Finance Act, 1993. In sub-section (4), clause (iii), the reference to 'section 80-I' is expanded to include 'or section 80-IA.' This amendment is retroactively effective from April 1, 1991.