Section 37 - Amendment of section 80P - Finance (No. 2) Act, 1998

37. Amendment of section 80P In section 80P of the Income-tax Act, in sub-section (2) in clause (c), with effect from the 1st day of April, 1999.- (a) in sub-clause (i) for the words forty thousand rupees , the words one hundred thousand rupees shall be sustained; (b) in sub-clause (ii), for the words twenty thousand rupees , the words fifty thousand rupees shall be substituted.