Section 280ZA:
[Omitted.].
Tax credit certificates for shifting of industrial undertaking from urban area.—
Omitted by the Finance Act, 1987 (11 of 1987), s. 70 (w.e.f. 1-4-1988). Original section was inserted by
the Finance Act, 1965 (10 of 1965), s. 62 (w.e.f. 1-4-1965).