Amendment of Section 80qq
In section 80QQ of the Income-tax Act, -
(a) in sub-section (1), for the words "nine assessment years", the words "fourteen assessment years" shall be substituted;
(b) in sub-section (2), -
(i) for the words, figures and letters "section 80HHA or", the words, figures and letter "section 80HHA or section 80-I or" shall be substituted;
(ii) for the words, figures and letter "section 80J and", the words, figures and letter "section 80-I, section 80J and" shall be substituted.