Amendment of section 80HHF

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Full Text of the Document

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.... (ii) for the words "a deduction of the profits", the words, brackets, figure and letter "a deduction to the extent of profits, referred to in sub-section (1A)," shall be substituted with effect from the 1st day of April, 2001; (b) after sub-section (1), the following sub-section shall be inserted with effect from the 1st day of April, 2001, namely:- "(1A) For the purposes of s....