Amendment to section 80CC clarifies permissible investment composition and applies the substituted wording retrospectively from 1 April 1978. The amendment substitutes the wording in subsection (1)(c) of section 80CC to alter the permissible composition of the relevant instrument or investment and declares that the substituted text shall be deemed effective from the first day of April, 1978, thereby applying the change retrospectively.
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Provisions expressly mentioned in the judgment/order text.
Amendment to section 80CC clarifies permissible investment composition and applies the substituted wording retrospectively from 1 April 1978.
The amendment substitutes the wording in subsection (1)(c) of section 80CC to alter the permissible composition of the relevant instrument or investment and declares that the substituted text shall be deemed effective from the first day of April, 1978, thereby applying the change retrospectively.
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