Section 22 - Amendment of section 80J - Taxation Laws (Amendment) Act, 1975

22. Amendment of section 80J. In section 80J of the Income-tax Act, (i) in sub-section (1), for the brackets, words, figures and letters (reduced by the aggregate of the deductions, if any, admissible to the assessee under section 80H and section 80HH) , the brackets, words, figures and letters (reduced by the deduction, if any, admissible to the assessee under section 80HH) shall be substituted; (ii) in sub-section (3), the word, figures and letter section 80H, shall be omitted.