Consequential Amendments
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, 1990, namely :-
(a) in section 80A, in sub-section (3), after the figures and letter "80J", the words, figures and letters "or section 80JJ" shall be inserted;
(b) in section 80P, in sub-section (3), -
(i) after the words, figures and letter "or section 80J", the words, figures and letters "or section 80JJ" shall be inserted;
(ii) for the words, figures and letter "and section 80J", the words, figures and letters "section 80J and section 80JJ" shall be substituted.