Section 29 - Consequential Amendments to Certain Sections - Finance (No. 2) Act, 1977

29. Consequential Amendments to Certain Sections (1) The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, namely :- (a) in section 44D, in the Explanation, - (i) in clause (a), for the words, brackets and figures the Explanation to clause (vii) of sub-section (1) of section 9 , the words, figures and brackets Explanation 2 to clause (vii) of sub-section (1) of section 9 shall be substituted; (ii) in clause (c), for the words, brackets and figures the Explanation to clause (vi) of sub-section (1) of section 9 , the words, figures and brackets Explanation 2 to clause (vi) of sub-section (1) of section 9 shall be substituted; (b) in section 115A, in the Explanation below sub-section (1), - (i) in clause (a), for the words, brackets and figures the Explanation to clause (vii) of sub-section (1) of section 9 , the words, figures and brackets Explanation 2 to clause (vii) of sub-section (1) of section 9 shall be substituted; (ii) in clause (c), for the words, brackets and figures the Explanation to clause (vi) of sub-section (1) of section 9 , the words, figures and brackets Explanation 2 to clause (vi) of sub-section (1) of section 9 shall be substituted; (2) The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act with effect from the 1st day of April, 1978, namely :- (a) in section 45, for the figures, letters and word 54B and 54D , the figures, letters and word 54B, 54D and 54E shall be substituted; (b) in sub-section (3) of section 80A, after the word, figures and letters 80HH , the words, figures and letters or section 80HHA shall be inserted; (c) in section 80J, after the word, figures and letters section 80HH , at both the places where they occur, the words, figures and letters or section 80HHA shall be inserted; (d) in sub-section (3) of section 80P. - (i) for the words, figures and letters section 80HH or section 80J , the words, figures and letters section 80HH or section 80HHA or section 80J shall be substituted; (ii) for the words, figures and letters section 80HH, section 80J , the words, figures and letters section 80HH, section 80HHA, section 80J shall be substituted; (e) in sub-section (2) of section 80QQ, - (i) for the words, figures and letters section 80HH or section 80J , the words, figures and letters section 80HH or section 80HHA or section 80J shall be substituted; (ii) for the words, figures and letters section 80HH, section 80J , the words, figures and letters section 80HH, section 80HHA, section 80J shall be substituted; (f) in the Ninth Schedule, for the brackets, words, figures and letters [See section 32(1)(vi) and section 32A(2)(b)(ii)] , the brackets, words, figures and letters [See section 32(1)(vi) and section 80M(1)(a)(i)] shall be substituted.