# The Finance Act, 2002, Section 32: Amendment of section 80HHD

- Act: The Finance Act, 2002
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2002/section/32/

## Text

Amendment of section 80HHD. 32. In section 80HHD of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2003,— (i ) in clause (c), for the words "twenty per cent", at both the places where they occur, the words "twenty-five per cent" shall be substituted; (ii ) in clause (d), for the words "ten per cent", at both the places where they occur, the words "fifteen per cent" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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