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Telecom Regulatory Authority of India Act,1997

Act No : 24


Section : Amendment of section 80L.

27. Amendment of section 80L. In section 80L of the Income-tax Act, in sub-section (1) with effect from the 1st day of April, 1998.- (a) clause (iv) shall be omitted; (b) in clause (x), the words", or dividend received from," shall be omitted; (c) in the proviso, for the word, brackets and figures "clause (iv)" the word, brackets and figure "clause (1)" shall be substituted.