- In the Expenditure-tax Act, 1987(35 of 1987) (hereinafter referred to as the Expenditure-tax Act), in section 4, in clause (a), with affect from the 1st day of April, 2000,(a)in the first proviso, for the words, brackets, figures and letters "clause (ii) of sub-section (5) of section 80-IA", the words, brackets letters and figures "clause (a) of sub-section (7) of section 80-IB" shall be substituted;(b)in the second proviso, for the words, letters, brackets and figures "clause (iia) of sub-section (5) of section 80-IA", the words, brackets, figures and letters "clause (a) of sub-section (7) of section 80-IB" shall be substituted.
