Section 3 - Amendment of section 80 JJAA. - Taxation Laws (Amendment) Act, 2016

Amendment of section 80 JJAA. 3. In the principal Act, in section 80JJAA, in sub-section (2), in the Explanation, after clause (ii), the following proviso shall be inserted, with effect from the 1st day of April, 2017, namely:- Provided that in the case of an assessee who is engaged in the business of manufacturing of apparel, the provisions of sub-clause (c) shall have effect as if for the words two hundred and forty days , the words one hundred and fifty days had been substituted. .