Section 280ZA - Tax credit certificates for shifting of industrial undertaking from urban area [Omitted] - Income-tax Act, 1961

Tax credit certificates for shifting of industrial undertaking from urban area. 280ZA. 1 [****] ------------------------ Notes :- 1. Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 . Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965 . Section 280ZA was amended by the Finance Act, 1968, w.e.f. 1-4-1968, the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971 and the Finance Act, 1983, w.e.f. 1-4-1984.