.
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.]