[OMITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1983]
Tax relief in relation to export turnover.
89A. [Omitted by the Finance Act, 1983, w.e.f. 1-4-1983. The provisions of this section have now been substituted by a new scheme contained in a new section 80HHC inserted by the Finance Act, 1983, w.e.f. 1-4-1983. Originally section 89A was inserted by the Finance Act, 1982, w.e.f. 1-6-1982.]