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Section 3 - Taxation Laws (Amendment) Act, 2016

3. In the principal Act, in section 80JJAA, in sub-section (2), in the Explanation, after clause (ii), the following proviso shall be inserted, with effect from the 1st day of April, 2017,

namely:-

'Provided that in the case of an assessee who is engaged in the business of manufacturing of apparel, the provisions of sub-clause (c) shall have effect as if for the words "two hundred and forty days", the words "one hundred and fifty days" had been substituted.'.

Related Sections

Section 1: Short title and commencement
Section 4: Amendment of First Schedule
Section 2: Amendment of section 2

Related Acts

National Commission for Indian System of Medicine Act, 2020
Jammu and Kashmir Official Languages Act, 2020
Taxation Laws (Second Amendment) Act, 2016
Direct Tax Vivad Se Vishwas Act, 2020
Regional Centre for Biotechnology Act, 2016

* Only for reference.