- The following amendments (being consequential in nature) shall be made in the Income-tax Act with effect from the 1st day of April, 2000, namely:-(a)in section 10A, in sub-section (4), in case (iii), after the word, figures and letters "section 80-IA", the words, figures and letters " or section 80-IB" shall be inserted;(b)in section 10B, in sub-section (4), in clause (iii), after the word, figures and letters "section 80-IA", the words, figures and letters "or section 80-IB" shall be inserted;(c)in section 80A, in sub-section (3), after the word, figures and letters "section 80-IA", the words, figures and letters "or section 80-IB" shall be inserted;(d)in section 88, in sub-section (2), in clause (xvi), in the Explanation, in clause (ii), for the words, figures, brackets and letters "clause (ca) of sub-section (12) of section 80-IA", the words, brackets, figures and letters "the Explanation to sub-section (4) of section 80- IA" shall be substituted;(e)in section 115JA, in sub-section(A)in clause (v), -(I)for the words, brackets, letters and figures "sub-clause (b) or sub-clause (c) of clause (iv) of sub-section (2) of section 80-IA", the words, brackets, figures and letters "sub-section (4) or sub-section(5) of section (5) shall be substituted;(II)for the words, brackets, figures and "profits and gains under sub-section (5) of section 80-IA, the words, brackets, figures and letters "profits and gains under sub-section (4) or sub-section (5) of section 80-IB" shall be substituted;(B)in clause (vi), for the words, brackets, figures and letters "under sub-section (12) of section 80-IA and subject to fulfilling the conditions laid down in sub-section (4A) of section 80-IA", the words, brackets, figures and letters "as defined in the Explanation to sub-section (4) of section 80-IA and subject to fulfiling the conditions laid down in that sub-section" shall be substituted.
