Reference substitution in expenditure-tax law updates cross-references to section 80-IB(7), altering linked exemption eligibility rules. Amendment to section 4, clause (a) of the Expenditure-tax Act substitutes in the first proviso the reference to clause (ii) of sub-section (5) of section 80-IA with clause (a) of sub-section (7) of section 80-IB, and in the second proviso substitutes the reference to clause (iia) of sub-section (5) of section 80-IA with clause (a) of sub-section (7) of section 80-IB, effective from 1 April 2000.
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Reference substitution in expenditure-tax law updates cross-references to section 80-IB(7), altering linked exemption eligibility rules.
Amendment to section 4, clause (a) of the Expenditure-tax Act substitutes in the first proviso the reference to clause (ii) of sub-section (5) of section 80-IA with clause (a) of sub-section (7) of section 80-IB, and in the second proviso substitutes the reference to clause (iia) of sub-section (5) of section 80-IA with clause (a) of sub-section (7) of section 80-IB, effective from 1 April 2000.
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