Tax deduction eligibility expanded to include additional manufacturing exemption, altering cross references in income-tax provisions framework. Subsection (2) of section 80QQ is amended to substitute its textual cross-references so that "section 80H or section 80J" becomes "section 80H or section ... Summary
Tax deduction eligibility expanded to include additional manufacturing exemption, altering cross references in income-tax provisions framework.
Subsection (2) of section 80QQ is amended to substitute its textual cross-references so that "section 80H or section 80J" becomes "section 80H or section 80HH or section 80J" and "sections 80H, 80J and 80P" becomes "section 80H, section 80HH, section 80J and section 80P", each substitution being deemed to have effect from the 1st day of April, 1974.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.