Consequential amendments

Section 90 of the Finance Act, 1999 deals with consequential amendments. Consequential amendments. 90. The following amendments (being consequential in nature) shall be made in the Income-tax Act with effect from the 1st day of April, 2000, namely :— (a ) in section 10A, in sub-section (4), in clause (iii ), after the word, figures and letters "section 80-IA", the words,

Consequential amendments.

90. The following amendments (being consequential in nature) shall be made in the Income-tax Act with effect from the 1st day of April, 2000, namely :—

(a ) in section 10A, in sub-section (4), in clause (iii ), after the word, figures and letters "section 80-IA", the words, figures and letters "or section 80-IB" shall be inserted;

(b ) in section 10B, in sub-section (4), in clause (iii ), after the word, figures and letters "section 80-IA", the words, figures and letters "or section 80-IB" shall be inserted;

(c ) in section 80A, in sub-section (3), after the word, figures and letters "section 80-IA", the words, figures and letters "or section 80-IB" shall be inserted;

(d ) in section 88, in sub-section (2), in clause (xvi ), in the Explanation, in clause (ii), for the words, figures, brackets and letters "clause (ca) of sub-section (12) of section 80-IA", the words, brackets, figures and letters "the Explanation to sub-section (4) of section 80-IA" shall be substituted;

(e ) in section 115JA,—

(i) in sub-section (2), in the Explanation,—

(A) in clause (v),—

(i) for the words, brackets, letters and figures "sub-clause (b) or sub-clause (c) of clause (iv) of sub-section (2) of section 80-IA", the words, brackets, figures and letters "sub-section (4) and sub-section (5) of section 80-IB" shall be sub­stituted;

(ii) for the words, brackets, figures and letters "profits and gains under sub-section (5) of section 80-IA", the words, brackets, figures and letters "profits and gains under sub-section (4) or sub-section (5) of section 80-IB" shall be substi­tuted;

(B) in clause (vi), for the words, brackets, figures and letters "under sub-section (12) of section 80-IA and subject to fulfill­ing the conditions laid down in sub-section (4A) of section 80-IA", the words, brackets, figures and letters "as defined in the Explanation to sub-section (4) of section 80-IA and subject to fulfilling the conditions laid down in that sub-section" shall be substituted.

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Section 90, The Finance Act, 1999.