section 280ZA of Income Tax act 1961 HomeIncome Taxsection 280ZA of Income Tax act 1961 published by CA Bhuvnesh Goyal | May 6, 2023 Tax credit certificates for shifting of industrial undertaking from urban area [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.]