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    <title>Amendment of Section 80HHE</title>
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    <description>The amendment removes the proviso to Section 80HHE(1) of the Income tax Act, excising that proviso and altering the conditions previously contained therein, with effect from the commencement of the assessment year beginning on the first day of April, 1996.</description>
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      <description>The amendment removes the proviso to Section 80HHE(1) of the Income tax Act, excising that proviso and altering the conditions previously contained therein, with effect from the commencement of the assessment year beginning on the first day of April, 1996.</description>
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