Section 31 - Amendment of section 80I - Finance (No. 2) Act, 1991

31. Amendment of section 80I. In section 80-I of the Income-tax Act,- (a) in sub-section (1A), after the figures, letters and words 1st day of April, 1990 , the words, figures and letters but before the 1st day of April, 1991 shall be inserted; (b) in sub-section (2), in clause (iii), for the words fourteen years , the words ten years shall be substituted; (c) in sub-section (3), in clause (iii), for the words fourteen years , the words ten years shall be substituted; (d) in sub-section (4), in clause (iv), for the figures 1995 , the figures 1991 shall be substituted; (e) in sub-section (5), in the third proviso, after the words, figures and letters the 1st day of April, 1990 , the words, figures and letters but before the 1st day of April, 1991 shall be inserted.