Section 80EEA

I need a small clarification on section 80EEA housing loan.

What is difference between income tax Section and finance Bill memorandum?

For an example:

"Definition will be effective for affordable real estate projects approved on or after 1 September 2019" this line mentioned in  memorandum of finance bill, but not mentioned in section 80EEA, so will it be the part of section?

so, can any person  use section 80EEA for affordable house which he/she bought in 2020 but project approval date is july 2018?

Thanks in advance