Section 89A of ITA, 1961 : Section 89A: [Omitted]

Explanation using Example

Imagine a clothing manufacturer in India, "ABC Textiles," who exports garments to other countries. Prior to April 1, 1983, the company could have benefited from tax relief provisions under Section 89A of the Income-tax Act, 1961, which was aimed at providing relief in relation to export turnover. However, post the Finance Act of 1983, this section was omitted and replaced by the provisions of Section 80HHC. So, if ABC Textiles wanted to claim tax relief for the financial year 1983-84, they would look into the benefits under Section 80HHC instead of the now-omitted Section 89A.