Section 20 - Amendment of section 80-I - Finance Act, 1985

20. Amendment of section 80-I In section 80-I of the Income-tax Act, - (a) in sub-section (2), in clause (iii), for the words four years , the words nine years shall be substituted; (b) in sub-section (3), in clause (iii), for the words four years , the words nine years shall be substituted; (c) in sub-section (4), in clause (iv), for the words, figures and letters before the 1st day of April, 1985 , the words, figures and letters before the 1st day of April, 1990 shall be substituted.