Amendment of section 80-IA

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..... vation and modernisation of the existing transmission or distribution lines" shall be inserted; (b) in sub-section (3),- (A) in the opening portion, for the words, brackets and figures "undertaking referred to in clause (iv)", the words, brackets and figures "undertaking referred to in clause (ii) or clause (iv)" shall be substituted; (B) after clause (ii) and before Explanation 1, the following p .....

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..... transmission or distribution lines at any time during the period beginning on the 1st day of April, 2004 and ending on the 31st day of March, 2006. Explanation .-For the purposes of this sub-clause, "substantial renovation and modernisation" means an increase in the plant and machinery in the network of transmission or distribution lines by at least fifty per cent. of the book value of such plant .....

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