# The Finance Act, 1983, Section 26: Amendment of section 80JJ

- Act: The Finance Act, 1983 (Act 11 of 1983)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1983/section/26/

## Text

Amendment of section 80JJ. 26. In section 80JJ of the Income-tax Act, with effect from the 1st day of April, 1984,— (a) in clause (b), for the word "one-fifth", the words 'fifteen per cent." shall be substituted; (b) in the proviso, for the words "seventy-five thousand rupees", the words "one hundred thousand rupees" shall be substituted. [Finance Act, 1983] © Copyright. Taxmann Publications Pvt. Ltd.

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