# The Finance Act, 1992, Section 46: Amendment of section 80HHC

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/46/

## Text

Amendment of section 80HHC 46. In section 80HHC of the Income-tax Act,— (a) in sub-section (1), in the proviso, for the words "total profits of the export business of the assessee the same proportion as the amount of export turnover specified in the said certificate bears to the total export turnover of the assessee", the words "total profits derived by the assessee from the export of trading goods, the same proportion as the amount of export turnover specified in the said certificate bears to the total export turnover of the assessee in respect of such trading , goods" shall be substituted; (b) in sub-section (3), for the words "manufactured by the assessee", wherever they occur, the words "manufactured or processed by the assessee" shall be substituted. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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