# The Finance Act, 1994, Section 25: Amendment of section 80HHD

- Act: The Finance Act, 1994 (Act 32 of 1994)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1994/section/25/

## Text

Amendment of section 80HHD. 25. In section 80HHD of the Income-tax Act, with effect from the 1st day of April, 1995,— (a) in sub-section (2), in the Explanation, for the words "from a tour operator or, as the case may be, a travel agent", the words "from another hotelier, tour operator or travel agent, as the case may be," shall be substituted; (b) in sub-section (3), after the words, brackets and figure "sub-section (2)", the brackets, words, figure and letter "[as reduced by any payment, referred to in subjection (2A), made by the assessee]" shall be inserted; (c) in sub-section (6),— (i) the words "aggregate of the" shall be omitted; (ii) after the words "foreign tourists", the words, brackets, figure and letter., payments made by him to any assessee referred to in sub-section (2A)" shall be inserted. [Finance Act, 1994] © Copyright. Taxmann Publications Pvt. Ltd.

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