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    <title>Amendment of section 80-IBA.</title>
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    <description>Amendment substitutes the figures &quot;2020&quot; with &quot;2021&quot; in sub-section (2), clause (a) of section 80-IBA of the Income-tax Act, with the substitution taking effect from the first day of April of the later year.</description>
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      <description>Amendment substitutes the figures &quot;2020&quot; with &quot;2021&quot; in sub-section (2), clause (a) of section 80-IBA of the Income-tax Act, with the substitution taking effect from the first day of April of the later year.</description>
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