# The Finance Act, 1991, Section 36: Amendment of section 80QQA

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/36/

## Text

Amendment of section 80QQA. 36. In section 80QQA, in sub-section (1), for the words "commencing on the 1st day of April, 1980, or to any one of the nine assessment years next following that assessment year, includes", the following shall be substituted, with effect from the 1st day of April, 1992, namely:— "commencing on— (a) the 1st day of April, 1980, or to any one of the nine assessment years next following that assessment year; or (b) the 1st day of April, 1992, or to any one of the four assessment years next following that assessment year, includes". [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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