Chapter
XXII-B
Tax
credit certificates
[Chapter XXII-B, consisting of sections
280Y, 280Z, 280ZA, 280ZB, 280ZC, 280ZD and 280ZE, omitted by the Finance Act,
1990, w.e.f. 1-4-1990. No tax credit certificate
granted under section 280Z or section 280ZC shall be produced before the
Assessing Officer after the 31st day of March, 1991 for the purposes of
sub-section (6) of section 280Z or, as the case may be, sub-section (4) of section
280ZC. Earlier Chapter XXII-B was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]
280Y. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]
Tax credit
certificates to certain equity shareholders.
280Z. [Omitted by
the Finance Act, 1990, w.e.f. 1-4-1990.]
Tax credit certificates
for shifting of industrial undertaking from urban area.
280ZA. [Omitted by
the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance
Act, 1965, w.e.f. 1-4-1965.]
Tax credit certificate to certain
manufacturing companies in certain cases.
280ZB. [Omitted by
the Finance Act, 1990, w.e.f. 1-4-1990.]
Tax credit certificate in relation to
exports.
280ZC. [Omitted by
the Finance Act, 1990, w.e.f. 1-4-1990.]
Tax credit
certificates in relation to increased production of certain goods.
280ZD. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]
Tax credit certificate scheme.
280ZE. [Omitted by
the Finance Act, 1990, w.e.f. 1-4-1990.]