Section Text
(1) The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, namely :-
(a) in section 44D, in the Explanation, -
(i) in clause (a), for the words, brackets and figures "the Explanation to clause (vii) of sub-section (1) of section 9", the words, figures and brackets "Explanation 2 to clause (vii) of sub-section (1) of section 9" shall be substituted;
(ii) in clause (c), for the words, brackets and figures "the Explanation to clause (vi) of sub-section (1) of section 9", the words, figures and brackets "Explanation 2 to clause (vi) of sub-section (1) of section 9" shall be substituted;
(b) in section 115A, in the Explanation below sub-section (1), -
(i) in clause (a), for the words, brackets and figures "the Explanation to clause (vii) of sub-section (1) of section 9", the words, figures and brackets "Explanation 2 to clause (vii) of sub-section (1) of section 9" shall be substituted;
(ii) in clause (c), for the words, brackets and figures "the Explanation to clause (vi) of sub-section (1) of section 9", the words, figures and brackets "Explanation 2 to clause (vi) of sub-section (1) of section 9" shall be substituted;
(2) The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act with effect from the 1st day of April, 1978, namely :-
(a) in section 45, for the figures, letters and word "54B and 54D", the figures, letters and word "54B, 54D and 54E" shall be substituted;
(b) in sub-section (3) of section 80A, after the word, figures and letters "80HH", the words, figures and letters "or section 80HHA" shall be inserted;
(c) in section 80J, after the word, figures and letters "section 80HH", at both the places where they occur, the words, figures and letters "or section 80HHA" shall be inserted;
(d) in sub-section (3) of section 80P. -
(i) for the words, figures and letters section 80HH or section 80J", the words, figures and letters "section 80HH or section 80HHA or section 80J" shall be substituted;
(ii) for the words, figures and letters "section 80HH, section 80J", the words, figures and letters "section 80HH, section 80HHA, section 80J" shall be substituted;
(e) in sub-section (2) of section 80QQ, -
(i) for the words, figures and letters "section 80HH or section 80J", the words, figures and letters "section 80HH or section 80HHA or section 80J" shall be substituted;
(ii) for the words, figures and letters "section 80HH, section 80J", the words, figures and letters "section 80HH, section 80HHA, section 80J" shall be substituted;
(f) in the Ninth Schedule, for the brackets, words, figures and letters "[See section 32(1)(vi) and section 32A(2)(b)(ii)]", the brackets, words, figures and letters "[See section 32(1)(vi) and section 80M(1)(a)(i)]" shall be substituted.