Section 21 - Amendment of section 80A - Direct Tax Laws (Amendment) Act, 1987

21. Amendment of section 80A. In section 80A of the Income-tax Act, for sub-section (3), the following sub-section shall be substituted, namely :- (3) Where in computing the total income of an association of persons or a body of individuals, any deduction is admissible under section 80G or section 80HH or section 80HHA or section 80HHB or section 80HHC or section 80-I or section 80J, no deduction under the same section shall be made in computing the total income of a member of the association of persons or body of individuals in relation to the share of such member in the income of the association or body. .