Section 32 - Consequential amendments to certain sections - Finance Act, 1982

32. Consequential amendments to certain sections 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, 1983, namely:- (i) in sub-section (1) of section 45, for the figures, letters and word 54D and 5E , the figures, letters and word 5D, 54E and 54F shall be substituted; (ii) in sub-section (3) of section 80A, after the words, figures and letters or section 80HHA , the words, figures and letters or section 80HHB shall be inserted; (iii) in sub-section (3) of section 80P,- (a) after the words, figures and letters or section 80HHA , the words, figures and letters or section 80HHB shall be inserted; (b) after the word, figures and letters section 80HHA, , the word, figures and letters section 80HHB, shall be inserted;