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Amendment of section 80-IAC.

Section 28 - Acts - DIRECT TAXES - Income-tax - FINANCE ACT, 2018 - Section 28 - 28. In section 80-IAC of the Income-tax Act, in the Explanation below sub-section (4),- (a) for clause (i), the following clause shall be substituted, namely:- (i) eligi .....

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(b) in clause (ii),- (i) in sub-clause (a), for the figures 2019 , the figures 2021 shall be substituted; (ii) in sub-clause (b), for the words, figures and letters in any of the previous years beginning on or after the 1st day of April, 2016 and en .....

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