Section 36 - Amendment of section 80QQA - Finance (No. 2) Act, 1991

36. Amendment of section 80QQA. In section 80QQA, in sub-section (1), for the words commencing on the 1st day of April, 1980, or to any one of the nine assessment years next following that assessment year, includes , the following shall be substituted, with effect from the 1st day of April, 1992, namely: commencing on- (a) the 1st day of April, 1980, or to any one of the nine assessment years next following that assessment year; or (b) the 1st day of April, 1992, or to any one of the four assessment years next following that assessment year, includes .