Section Text
In section 80P of the Income-tax Act, in sub-section (2) in clause (c), with effect from the 1st day of April, 1999.--
(a) in sub-clause (i) for the words "forty thousand rupees", the words "one hundred thousand rupees" shall be sustained;
(b) in sub-clause (ii), for the words "twenty thousand rupees", the words "fifty thousand rupees" shall be substituted.