Section 17 - Amendment of Section 80HH - Finance (No. 2) Act, 1977

17. Amendment of Section 80HH In section 80HH of the Income-tax Act, after sub-section (9), the following sub-section shall be inserted w.e.f. the 1st day of April, 1978, namely :- (9A) Where a deduction in relation to the profits and gains of a small-scale industrial undertaking to which section 80HHA applies is claimed and allowed under that section for any assessment year, deduction in relation to such profits and gains shall not be allowed under this section for the same or any other assessment year. .