Telecom Regulatory Authority of India Act : Amendment of section 115JA. Indian Bare Acts :

Telecom Regulatory Authority of India Act,1997

Act No : 24

Section : Amendment of section 115JA.

37. Amendment of section 115JA. In section 115JA of the Income-tax Act, in sub-section (2),- (a) in clause (viii), in the Explanation, the word "or" shall be inserted at the end: (b) after clause (vii) as so amended, the following clause shall be inserted with effect from the 1st day of April, 1998, namely:- "(viii) the amount of profits eligible for deduction under section 80HHC, computed under clause (a), (b) or (c) of sub-section (3) or sub-section (3A), as the case my be, of that section, and subject to the conditions specified in sub-sections (4) and (4A) of that section; (ix) the amount of profits eligible for deduction under section 80HHE, computed under sub-section (3) of that section.".