AMENDMENT OF SECTION 80-HHD -In Section 80-HHD of the Income Tax Act-, in sub-section
1), with effect from the 1st day of April, 2003,- (i) in clause (c), for the words "twenty per cent", at both the places where they occur, the words "twenty-five per cent" shall be substituted; (ii) in clause (d), for the words "ten per cent", at both the places where they occur, the words "fifteen per cent" shall be substituted.