Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 80HHF(1)] [Section 80HHF] [Entire Act] Union of India - Subsection Section 80HHF(1)(ii) in The Income Tax Act, 1961 (ii)[ seventy per cent. thereof for an assessment year beginning on the 1st day of April, 2002; [ Substituted by Act 14 of 2001, Section 43, for Clauses (ii), (iii) and (iv) (w.e.f. 1.4.2002).]