Section 38 - Amendment of section 80-IA - Finance Act, 2000

38. Amendment of section 80-IA In section 80-IA of the Income-tax Act,- (a) in sub-section (3), for the words any industrial undertaking , the words, brackets and figures an industrial undertaking referred to in clause (iv) of sub-section (4) shall be substituted; (b) in sub-section (4), in clause (i), in the Explanation, for clause (c), the following clause shall be substituted with effect from the 1st day of April, 2001, namely:- (c) a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system; .