# The Finance Act, 1997, Section 37: Amendment of section 115JA

- Act: The Finance Act, 1997
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1997/section/37/

## Text

Amendment of section 115JA. 37. In section 115JA of the Income-tax Act, in sub-section (2),— (a) in clause (vii), in the Explanation, the word "or" shall be inserted at the end; (b) after clause (vii) as so amended, the following clauses shall be inserted with effect from the 1st day of April, 1998, namely:— "(viii) the amount of profits eligible for deduction under section 80HHC, computed under clause (a), (b) or (c) of sub-section (3) or sub-section (3A), as the case may be, of that section, and subject to the conditions specified in sub-sections (4) and (4A) of that section; (ix) the amount of profits eligible for deduction under section 80HHE, computed under sub-section (3) of that section.". © Copyright. Taxmann Publications Pvt. Ltd.

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