Section 10 - Amendment of section 80HH - Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986

10. Amendment of section 80HH. In section 80HH of the Income-tax Act, for the Explanation below sub-section (10), the following sub-section shall be substituted, namely :- (11) For the purposes of this section, backward area means such area as the Central Government may, having regard to the stage of development of that area, by notification in the Official Gazette, specify in this behalf: Provided that any notification under this sub-section may be issued so as to have retrospective effect to a date not earlier than the 1st day of April, 1983. .