Section 52 in Finance Act, 1999

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Section 52 in Finance Act, 1999

52. Amendment of section 80L.

- In section 80L of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2000,-

(a)clauses (v) and (va) shall be omitted;

(b)in clause (x), the proviso shall be omitted;

(c)in the proviso, the words, brackets, figures and letter "clause (v) or (va)" shall be omitted.