Section 18 - Amendment of section 80P - Finance Act, 1993

18. Amendment of section 80P In section 80P of the Income-tax Act, in sub-section (3), - (a) after the words, figures and letter or section 80-I , the words, figures and letters or section 80-IA shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1991; (b) after the word, figures and letter section 80-I, , the word, figures and letters section 80-IA, shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1991.