Section 80HHB(3)(iii) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 80HHB(3)] [Section 80HHB] [Entire Act]

Union of India - Subsection

Section 80HHB(3)(iii) in The Income Tax Act, 1961

(iii)an amount equal to ] [such percentage of the profits and gains as is referred to in sub-section (1) in relation to the relevant assessment year] [Substituted by Act 10 of 2000, Section 32, for " fifty per cent. of profits and gains referred to in sub-Section (1)" (w.e.f. 1.4.2001).][is brought by the assessee in convertible foreign exchange into India, in accordance with the provisions of the Foreign Exchange Regulation Act, 1973 (46 of 1973), and any rules made thereunder, within a period of six months from the end of the previous year referred to in clause (ii) or, ] [Inserted by Act 14 of 1982, Section 18 (w.e.f. 1.4.1983).][within such further period as the competent authority may allow in this behalf] [ Substituted by Act 27 of 1999, Section 45, for certain words (w.e.f. 1.6.1999).]:

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Union of India - Subsection

Section 80HHB(3)(iii) in The Income Tax Act, 1961