Amendment of Section 80-ia
In section 80-IA of the Income-tax Act,-
(a) in sub-section (3), for the words "any industrial undertaking", the words, brackets and figures "an industrial undertaking referred to in clause (iv) of sub-section (4)" shall be substituted;
(b) in sub-section (4), in clause (i), in the Explanation, for clause (c), the following clause shall be substituted with effect from the 1st day of April, 2001, namely:-
"(c) a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system;".