Section 90 - Consequential amendments - Finance Act, 1999

90. Consequential amendments The following amendments (being consequential in nature) shall be made in the Income-tax Act with effect from the 1st day of April, 2000, namely :- (a) in section 10A, in sub-section (4), in clause (iii), after the word, figures and letters section 80-IA , the words, figures and letters or section 80-IB shall be inserted; (b) in section 10B, in sub-section (4), in clause (iii), after the word, figures and letters section 80-IA , the words, figures and letters or section 80-IB shall be inserted; (c) in section 80A, in sub-section (3), after the word, figures and letters section 80-IA , the words, figures and letters or section 80-IB shall be inserted; (d) in section 88, in sub-section (2), in clause (xvi), in the Explanation, in clause (ii), for the words, figures, brackets and letters clause (ca) of sub-section (12) of section 80-IA , the words, brackets, figures and letters the Explanation to sub-section (4) of section 80-IA shall be substituted; (e) in section 115JA, - (i) in sub-section (2), in the Explanation, - (A) in clause (v), - (I) for the words, brackets, letters and figures sub-clause (b) or sub-clause (c) of clause (iv) of sub-section (2) of section 80-IA , the words, brackets, figures and letters sub-section (4) and sub-section (5) of section 80-IB shall be substituted; (II) for the words, brackets, figures and letters profits and gains under sub-section (5) of section 80-IA , the words, brackets, figures and letters profits and gains under sub-section (4) or sub-section (5) of section 80-IB shall be substituted; (B) in clause (vi), for the words, brackets, figures and letters under sub-section (12) of section 80-IA and subject to fulfilling the conditions laid down in sub-section (4A) of section 80-IA , the words, brackets, figures and letters as defined in the Explanation to sub-section (4) of section 80-IA and subject to fulfilling the conditions laid down in that sub-section shall be substituted.