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Section 57 - Consequential amendments - Direct Tax Laws (Amendment) Act, 1989Extract 57. Consequential amendments. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, namely :- (1) in section 80A, in sub-section (3) [as it stood immediately before its substitution by section 21 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],- (a) after the figures and letters 80HHC , the words, figures and letters or section 80HHD shall be inserted; (b) the words, figures and letters or section 80QQ or section 80T shall be omitted; (2) in section 80P, in sub-section (3), - (a) after the words, figures and letters or section 80HHC , the words, figures and letters or section 80HHD shall be inserted; (b) after the figures and letters 80HHC, , the word, figures and letters section 80HHD, shall be inserted; (3) in section 184 [as it stood immediately before its substitution by section 68 of the Direct Tax Laws (Amendment) Act. 1987 (4 of 1988)], in sub-section (7), in the proviso, in clause (ii), for the words, brackets and figures sub-section (1) or sub-section (2) of section 139 (whether fixed originally or on extension) , the words, brackets and figures sub-section (1) of section 139 shall be substituted; (4) in section 273B [as amended by section 114 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], after the words in the provisions of , the words, brackets, letter and figure clause (b) of sub-section (1) of shall be inserted.
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