Section 12 - Amendment of section 80QQ - Direct Taxes (Amendment) Act, 1974

12. Amendment of section 80QQ. In section 80QQ of the Income-tax Act, in sub-section (2),- (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 sections 80H, 80J and 80P , the words, figures and letters section 80H, section 80HH, section 80J and section 80P shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1974.