Section 38 - Amendment of section 80U - Finance (No. 2) Act, 2009

Amendment of section 80U. 38. In section 80 U of the Income-tax Act, in sub-section (l), after the proviso, the following proviso shall be inserted with effect from the 1st day of April, 2010, namely:— "Provided further that for the assessment years beginning on or after the 1st day of April, 2010, the provisons of the first proviso shall have effect as if for the words "seventy-five thousand rupees", the words "one lakh rupees: had been substituted.".'.