# The Finance Act, 1981, Section 12: Amendment of section 80QQ

- Act: The Finance Act, 1981 (Act 16 of 1981)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1981/section/12/

## Text

Amendment of section 80QQ. 12. In section 80QQ of the Income-tax Act,— (a) in sub-section (I), for the words "nine assessment years", the words "fourteen assessment years" shall be substituted; (b) in sub-section (2),— (i) for the words, figures and letters "section 80HHA or" the words, figures and letters "section 80HHA or section 80-I or" shall be substituted; (ii) for the words, figures and letter "section 80J and", the words, figures and letters "section 80-I, section 80J and" shall be substituted. [Finance Act, 1981] © Copyright. Taxmann Publications Pvt. Ltd.

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