Section Text
35 of 1987) (hereinafter referred to as the Expenditure Tax Act), in Section 4, in clause (a), with effect from the 1st day of April, 2000- (a) in the first proviso, for the words, brackets, figures and letters "clause (ii) of subsection (5) of Section 80-IA", the words, brackets, letters and figures "clause (a) of sub-section (7) of Section 80-IB" shall be substituted', (b) in the second proviso, for the words, letters, brackets and figures "clause (ii-a) of sub-section (5) of Section 80-IA", the words, brackets, figures and letters "clause (a) of sub-section (7) of Section 80-IB" shall be substituted.