# The Finance Act, 2002, Section 33: Amendment of section 80-IA

- Act: The Finance Act, 2002
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2002/section/33/

## Text

Amendment of section 80-IA. 33. In section 80-IA of the Income-tax Act, with effect from the 1st day of April, 2003,— (a ) in sub-section (2), after the words "industrial park", the words, brackets and figures "or develops or develops and operates or maintains and operates a special economic zone referred to in clause (iii) of sub-section (4)" shall be inserted; (b ) in sub-section (7), for the words "Where the assessee is a person other than a company or a co-operative society, the deduction", the words "The deduction" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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