Section 27 - Amendment of section 80-IB - Finance Act, 2005

27 . Amendment of section 80-IB.- In section 80-IB of the Income-tax Act, with effect from the 1st day of April, 2006, (a) in sub-section (4), in the fourth proviso, for the figures, letters and words "31st day of March, 2005", the figures, letters and words "31st day of March, 2007" shall be substituted; (b) in sub-section (8 A), in clause (iii), for the figures, letters and words "1st day of April, 2005", the figures, letters and words "1st day of April, 2007" shall be substituted.