Section 98 - Amendment of section 4 - Finance Act, 1999

Expenditure-tax 98. Amendment of section 4 In the Expenditure-tax Act, 1987 (35 of 1987) (hereinafter referred to as the Expenditure-tax Act), in section 4, in clause (a), with effect from the 1st day of April, 2000, - (a) in the first proviso, for the words, brackets, figures and letters clause (ii) of sub-section (5) of section 80-IA , the words, brackets letters and figures clause (a) of sub-section (7) of section 80-IB shall be substituted; (b) in the second proviso, for the words, letters, brackets and figures clause (iia) of sub-section (5) of section 80-IA , the words, brackets, figures and letters clause (a) of sub-section (7) of section 80-IB shall be substituted.