# The Finance Act, 2000, Section 38: Amendment of section 80-IA

- Act: The Finance Act, 2000
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2000/section/38/

## Text

Amendment of section 80-IA. 38. In section 80-IA of the Income-tax Act,— (a) in sub-section (3), for the words "any industrial undertaking", the words, brackets and figures "an industrial undertaking referred to in clause (iv) of sub-section (4)" shall be substituted; (b) in sub-section (4), in clause (i), in the Explanation, for clause (c), the following clause shall be substituted with effect from the 1st day of April, 2001, namely:— "(c) a water supply project, water treatment system, irriga­tion project, sanitation and sewerage system or solid waste management system;". © Copyright. Taxmann Publications Pvt. Ltd.

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