1975 Amendment: Section 80J of Income-tax Act revised; Section 80H removed from deduction references, only 80HH applicable.
The Taxation Laws (Amendment) Act, 1975, modifies section 80J of the Income-tax Act, 1961. In sub-section (1), the deduction reference is altered by removing section 80H, leaving only section 80HH as applicable for deduction reduction. Additionally, sub-section (3) omits the reference to section 80H entirely. These amendments adjust the calculation of deductions available to taxpayers under section 80J, specifically excluding section 80H from consideration.
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