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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 80MM Amended: Resident Individual Clause Removed, Sub-section 2A Omitted Effective April 1, 1975.</h1> Section 80MM of the Income-tax Act is amended, effective April 1, 1975. In sub-section (1), the phrase 'or a person (other than a company) who is resident in India' is removed. Additionally, sub-section (2A) is entirely omitted. These changes are part of the Finance Act, 1974, affecting direct taxes under the Income-tax legislation.
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