- In section 80-IA of the Income-tax Act, in sub-section (4), in clause (iv), in subclauses (a), (b) and (c), for the words, figures and letters "the 31st day of March, 2014", the words, figures and letters "the 31st day of March, 2017" shall respectively be substituted with effect from the 1st day of April, 2015.
