Section 40 - Amendment of section 80GG - Finance Act, 2001

40. Amendment of section 80GG In section 80GG of the Income-tax Act, in the proviso, in clause (ii), for the words, brackets, figures and letters under sub-clause (i) of clause (a) or, as the case may be, clause (b) of sub-section (2) of section 23 , the words, brackets, letters and figures under clause (a) of sub-section (2) or, as the case may be, clause (a) of sub-section (4) of section 23 shall be substituted with effect from the 1st day of April, 2002.