Section 11 - Amendment of section 80P - Direct Taxes (Amendment) Act, 1974

11. Amendment of section 80P. In section 80P of the Income-tax Act, in sub-section (3),- (a) for the words, figures and letters section 80H or section 80J , the words, figures and letters section 80H or section 80HH or section 80J shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1974; (b) for the words, figures and letters section 80H and section 80J , the words, figures and letters section 80H, section 80HH and section 80J shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1974.