# The Finance Act, 1997, Section 27: Amendment of section 80L

- Act: The Finance Act, 1997
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1997/section/27/

## Text

Amendment of section 80L. 27. In section 80L of the Income-tax Act, in sub-section (1) with effect from the 1st day of April, 1998,— (a) clause (iv) shall be omitted; (b) in clause (x), the words ", or dividend received from," shall be omitted; (c) in the proviso, for the word, brackets and figures "clause (iv),", the word, brackets and figure "clause (i)," shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.