Amendment of section 80CCB.

43. In section 80CCB of the Income-tax Act, in sub-section (1), the following proviso shall be inserted at the end, with effect from the 1st day of April, 1993, namely: —

"Provided that no deduction shall be allowed in relation to any amount invested under this sub-section on or after the 1st day of April, 1992.".

[Finance Act, 1992]