Clause 28 - Amendment of section 80-ID - Finance Bill, 2010

CHAPTER III DIRECT TAXES Income-tax Amendment of section 80-ID. 28. In section 80-ID of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 2011,— (a) in clause (i), for the words, figures and letters "the 31st day of March, 2010", the words, figures and letters "the 31st day of July, 2010" shall be substituted; (b) in clause (ii), for the words, figures and letters "the 31st day of March, 2010", the words, figures and letters "the 31st day of July, 2010" shall be substituted.