Section 10 - Amendment of section 80J - Direct Taxes (Amendment) Act, 1974

10. Amendment of section 80J. In section 80J of the Income-tax Act,- (a) in sub-section (1), for the brackets, words, figures and letter (reduced by the deduction, if any, admissible to the assessee under section 80H) , the brackets, words, figures and letters (reduced by the aggregate of the deductions, if any, admissible to the assessee under section 80H and section 80HH) shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1974; (b) in sub-section (3), for the word, figures and letter section 80H , the words, figures and letters section 80H, section 80HH shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1974.