Section 22 - Amendment of section 80A - Finance Act, 2007

Amendment of section 80A. 22. In section 80A of the Income-tax Act, in sub-section (5),— (i) after the word, figures and letters "section 80-IB", the words, figures and letters "or section 80-IC" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2004; (ii) after the words, figures and letters "or section 80-IC" as so inserted, the words, figures and letters "or section 80-ID or section 80-IE" shall be inserted with effect from the 1st day of April, 2008.