Section 19 - Amendment of section 80C - Taxation Laws (Amendment) Act, 1984

19. Amendment of section 80C. In section 80C of the Income-tax Act, in sub-section (2), (i) in clause (g), for the words consisting only of , the words consisting, in either case, only of shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1971; (ii) in clause (h), for the words or an association of persons or a body of individuals consisting only of , the words or, where the assessee is an association of persons or a body of individuals consisting, in either case, only of shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1983.