Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 132 (w.e.f. 1-4-1988). Earlier it was inserted by Act 46 of 1964, s. 9 (w.e.f. 1-4-1965).

Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 132 (w.e.f. 1-4-1988). Earlier it was inserted by Act 46 of 1964, s. 9 (w.e.f. 1-4-1965).