# The Finance Act, 1980, Section 35: Consequential amendments to certain sections

- Act: The Finance Act, 1980 (Act 44 of 1980)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1980/section/35/

## Text

Consequential amendments to certain sections 35. 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, 1981, namely: — (i) in sub-section (2) of section 34, in clause (ii), after the words, brackets and figures or clause (ii)", the words, brackets, figures and letter "or clause (iia)" shall be inserted; (ii) in sub-section (2) of section 38, for the brackets, figures and word "(ii) and (iii)", the brackets, figures, letter and word "(ii), (iia) and (iii)" shall be substituted; (iii) in sub-section (3) of section 80A, after the words, figures and letters "or section 80HHA", the words, figures and letter "or section 80-I" shall be inserted; (iv) in sub-section (9) of section 80HH, for the words, figures and letter "under section 80J", the words, figures and letters "under section 80-I or section 80J" shall be substituted; (v) in sub-section (6) of section 80HHA, for the words, figures and letter "under section 80J", the words, figures and letters "under section 80-I or section 80J" shall be substituted; (vi) in sub-section (3) of section 80P, after the words, figures and letters "or section 80HHA", the words, figures and letter "or section 80-I" shall be inserted. [Finance (No. 2) Act, 1980] © Copyright. Taxmann Publications Pvt. Ltd.

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