Section 39 - Consequential Amendments - Finance Act, 1986

39. Consequential Amendments 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, 1987, namely :- (a) in section 80A, in sub-section (3), - (i) the words, figures and letter or section 80K shall be omitted; (ii) the words, figures and letter or section 80S shall be omitted; (iii) the words, figures and letters or section 80TT shall be omitted; (b) in section 80VVA, in sub-section (2), - (i) clause (xiiia) shall be renumbered as clause (xiiib), and before clause (xiiib) as so renumbered, the following clause shall be inserted, namely :- (xiiia) section 32AB; ; (ii) clause (xxiv) shall be omitted; (c) in section 197, - (i) in sub-section (1) in clause (a), the figures and letters , 194B, 194BB shall be omitted; (ii) sub-section (3) shall be omitted; (d) in the Eleventh Schedule, after the words, figures and letter See section 32A, , the word, figures and letters section 32AB, shall be inserted.