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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Income-tax Act Section 80L Amended: Clauses (v), (va) Removed, Clause (x) Proviso Omitted Effective April 1, 2000.</h1> Section 80L of the Income-tax Act is amended effective April 1, 2000. Clauses (v) and (va) are removed from sub-section (1). Additionally, the proviso in clause (x) is omitted, and any reference to 'clause (v) or clause (va)' in the proviso is also removed. These changes are part of the Finance Act, 1999, concerning direct taxes.