Amendment of Section 80jj
In section 80JJ of the Income-tax Act, with effect from the 1st day of April, 1984, -
(a) in clause (b), for the word "one-fifth", the words "fifteen per cent." shall be inserted;
(b) in the proviso, for the words "seventy-five thousand rupees", the words "one hundred thousand rupees" shall be substituted.