Finance Act 1979 Section 4 - Bare Act |
| State | Central Government |
| Year | 1979 |
| Section Title | Amendment of Section 35b |
In section 35B of the Income-tax Act, with effect from the 1st day of April, 1980, -
(a) in sub-section (1), in clause (b), in sub-clause (i), the words, figures and letters, ", where expenditure is incurred before the 1st day of April, 1978" shall be omitted;
(b) sub-section (1A) shall be omitted.