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Telecom Regulatory Authority of India Act,1997

Act No : 24


Section : Amendment of section 4 of act 35 of 1987.Expenditure-tax

61. Amendment of section 4 of act 35 of 1987. Expenditure-tax In section 4 of the Expenditure-tax Act, 1987, in clause (a) after the proviso, the following proviso shall be inserted with effect from the 1st day of April, 1998, namely:- "Provided further that nothing in this clauses shall apply in the case of a hotel referred to in clause (iia) of sub-section (5) of section 80-1A of the Income-tax Act, 1961 during the period beginning on the 1st day of April, 1998 and ending on the 31st day of arch, 2008.".