# The Finance Act, 1979, Section 22: Consequential amendments to certain sections

- Act: The Finance Act, 1979 (Act 21 of 1979)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1979/section/22/

## Text

Consequential amendments to certain sections. 22. (1) The following amendment (being an amendment of a consequential nature) shall be made in the Income-tax Act, namely:— In the Eleventh Schedule, for the brackets, words, figures and letter "(See section 32A)", the brackets, words, figures and letters " [See section 32A and section 80J(4)] " shall be substituted. (2) The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act with effect from the 1st day of April, 1980, namely :— (a) in sub-section (1) of section 20, in clause (i), for the words, brackets and figures " clauses (iii), (vi) and (vii) ", the words, brackets, figures and letter " clauses (iii), (vi), (vii) and (viia)" shall be substituted ; (b) in sub-section (3) of section 80A,— (i) after the word, figures and letter " section 80G ", the words, figures and letters " or section 80GGA " shall be inserted ; (ii) after the word, figures and letters "section 80JJ ", the words, figures and letters " or section 80JJA " shall be inserted ; (c) in sub-section (3) of section 80P,— (i) after the words, figures and letters " or section 80JJ ", the words, figures and letters " or section 80JJA " shall be inserted ; (ii) for the words, figures and letters " section 80J and section 80JJ ", the words, figures and letters " section 80J, section 80JJ and section 80JJA " shall be substituted. [Finance Act, 1979] © Copyright. Taxmann Publications Pvt. Ltd.

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