Amendment of Section 80p
In section 80P of the Income-tax Act, in sub-section (3), -
(a) after the words, figures and letter "or section 80-I", the words, figures and letters "or section 80-IA" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1991;
(b) after the word, figures and letter "section 80-I,", the word, figures and letters "section 80-IA," shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1991.