Amendment of section 80HHC

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.... 1991; (ii) after the word "assessee", the brackets and words "(other than the supporting manufacturer)" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989; (iii) after the words "convertible foreign exchange", the words and brackets, "within a period of six months from the end of the previous year or, wher....

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....er bears to the total turnover of the business carried on by the assessee.'; (c) in the Explanation, with effect from the 1st day of April, 1991, - (i) in clause (b), - (1) for the word "receivable", the words ", received in, or brought into, India" shall be substituted; (2) after the words "foreign exchange", the words, brackets and figure "in accord....