# The Finance Act, 1986, Section 18: Amendment of section 80HHA

- Act: The Finance Act, 1986 (Act 23 of 1986)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1986/section/18/

## Text

Amendment of section 80HHA. 18. In section 80HHA of the Income-tax Act, in clause (b) of the Amend-Explanation below sub-section (8), for sub-clauses (1) and (2), the following sub-clauses shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1985, namely:— "(1) in a case where the previous year ends before the 1st day of August, 1980, ten lakh rupees; (2) in a case where the previous year ends after the 31st day of July, 1980 but before the 18th day of March, 1985, twenty lakh rupees; and (3) in a case where the previous year ends after the 17th day of March, 1985, thirty-five lakh rupees,". [Finance Act, 1986] © Copyright. Taxmann Publications Pvt. Ltd.

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