Telecom Regulatory Authority of India Act : Amendment of section 80-O. Indian Bare Acts :

Telecom Regulatory Authority of India Act,1997

Act No : 24

Section : Amendment of section 80-O.

29. Amendment of section 80-O. In section 80-O of the Income-tax Act, for the portion beginning with the words "any income by any of royalty" and ending with the words "outside India to such Government or enterprise by the assessee" the words "any income received by the assessee from the Government of a foreign State of foreign enterprise in consideration for the use outside India of any patent, invention, design or registered trade mark" shall be substituted with effect from the 1sst day of April, 1998.