Consequential Amendments
The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, namely :-
(a) in sub-section (3) of section 80P, for the words, figures and letters "section 80HHA, section 80J", the words, figures and letters "section 80HHA, section 80-I, section 80J" shall be substituted;
(b) in the Explanation below sub-section (2) of section 273, for the word "proviso", at both the places where it occurs, the words "first proviso" shall be substituted.