# The Finance Act, 2001, Section 41: Amendment of section 80HHC

- Act: The Finance Act, 2001
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2001/section/41/

## Text

Amendment of section 80HHC. 41. In section 80HHC of the Income-tax Act, in sub-section (1B) for clauses (ii), (iii) and (iv), the following clauses shall be substituted with effect from the 1st day of April, 2002, namely :— "(ii) seventy per cent thereof for an assessment year beginning on the 1st day of April, 2002; (iii) fifty per cent thereof for an assessment year beginning on the 1st day of April, 2003; (iv) thirty per cent thereof for an assessment year begin­ning on the 1st day of April, 2004.". © Copyright. Taxmann Publications Pvt. Ltd.

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