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of <h1>Amendment to Section 80A(3) Income-tax Act restricts duplicate deductions for AOPs and members removed in 1989</h1> Section 80A(3) of the Income-tax Act, 1961, was amended to provide that when computing the total income of an association of persons or a body of individuals, if a deduction is claimed under specified sections (80G, 80HH, 80HHA, 80HHB, 80HHC, 80-I, or 80J), no deduction under the same section shall be allowed to the individual members in respect of their share of income from that association or body. This provision was later omitted effective April 1, 1989, by the Direct Tax Laws (Amendment) Act, 1989.
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