Section 25 - Amendment of section 80HHD - Finance Act, 1994

25. Amendment of section 80HHD. In section 80HHD of the Income-tax Act, with effect from the 1st day of April, 1995, (a) in sub-section (2), in the Explanation, for the words from a tour operator or, as the case may be, a travel agent , the words from another hotelier, tour operator or travel agent, as the case may be, shall be substituted; (b) in sub-section (3), after the words, brackets and figure sub-section (2) , the brackets, words, figure and letter [as reduced by any payment, referred to in sub-section (2A), made by the assessee] shall be inserted; (c) in sub-section (6),- (i) the words aggregate of the shall be omitted; (ii) after the words foreign tourists , the words, brackets, figure and letter, payments made by him to any assessee referred to in sub-section (2A) shall be inserted.