(3)[] [ Sub-Section (6) renumbered as sub-Section (3) by Act 11 of 1987, Section 22 (w.e.f. 1.4.1988).][Where the cost of the equity shares referred to in ] [Inserted by Act 29 of 1977, Section 13 (w.e.f. 1.4.1978).] [sub-clause (va) of clause (a)] [Substituted by Act 21 of 1979, Section 8, for certain words (w.e.f. 1.4.1979).][of Explanation 1 below sub-section (1) is taken into account for the purposes of clause (a) or clause (b) of sub-section (1), ] [Inserted by Act 29 of 1977, Section 13 (w.e.f. 1.4.1978).][* * *] [ Certain words omitted by Act 11 of 1987, Section 22 (w.e.f. 1.4.1988).][, a deduction with reference to such cost shall not be allowed under section 80-CC.] [Inserted by Act 29 of 1977, Section 13 (w.e.f. 1.4.1978).][ Substituted by Act 18 of 1992, Section 8, for certain words (w.e.f. 1.4.1979).]
