Section 12 - Amendment of section 80QQ - Finance Act, 1981

12. Amendment of section 80QQ In section 80QQ of the Income-tax Act, - (a) in sub-section (1), for the words nine assessment years , the words fourteen assessment years shall be substituted; (b) in sub-section (2), - (i) for the words, figures and letters section 80HHA or , the words, figures and letter section 80HHA or section 80-I or shall be substituted; (ii) for the words, figures and letter section 80J and , the words, figures and letter section 80-I, section 80J and shall be substituted.