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        F. Acts / Amendment Acts

        Section 11 - Amendment of section 80P

        Direct Taxes (Amendment) Act, 1974
        Chapter II
        AMENDMENTS TO THE INCOME-TAX ACT, 1961

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        Amendment to section 80P expands referenced exemptions to include section 80HH, with retrospective effect. Amendment expands section 80P(3) by inserting section 80HH into its cross-references: replacing 'section 80H or section 80J' with 'section 80H or section 80HH or section 80J' and 'section 80H and section 80J' with 'section 80H, section 80HH and section 80J', both substitutions deemed effective from the 1st day of April, 1974.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment to section 80P expands referenced exemptions to include section 80HH, with retrospective effect.

                                Amendment expands section 80P(3) by inserting section 80HH into its cross-references: replacing "section 80H or section 80J" with "section 80H or section 80HH or section 80J" and "section 80H and section 80J" with "section 80H, section 80HH and section 80J", both substitutions deemed effective from the 1st day of April, 1974.


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