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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Deduction Expansion: Section 80QQ Amendment Broadens Scope of Income Tax Provisions for Specified Industrial Undertakings</h1> The amendment modifies section 80QQ of the Income-tax Act, 1961, specifically in subsection (2). It adds references to section 80HH alongside existing sections 80H and 80J, effective from April 1, 1974. The changes expand the scope of cross-referenced sections related to tax provisions, ensuring broader applicability of the existing statutory framework.
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