Amendment of Section 80s
In section 80S of the Income-tax Act, for the words, brackets and figures "provisions of clause (ii) of section 28,", the words, brackets, letters and figures "provisions of sub-clause (a) or sub-clause (b) or sub-clause (c) of clause (ii) of section 28," shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1972.