Section 37 - Amendment of section 115JA - Finance Act, 1997

37. Amendment of section 115JA In section 115JA of the Income-tax Act, in sub-section (2), - (a) in clause (vii), in the Explanation, the word or shall be inserted at the end; (b) after clause (vii) as so amended, the following clause shall be inserted with effect from the 1st day of April, 1998, namely :- (viii) the amount of profits, eligible for deduction under section 80HHC, computed under clause (a), (b) or (c) of sub-section (3) or sub-section (3A), as the case may be, of that section and subject to the conditions specified in sub-sections (4) and (4A) of that section; (ix) the amount of profits eligible for deduction under section 80HHE, computed under sub-section (3) of that section. .