Finance Act, 1967
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Amendment of section 139 of Income Tax Act, 1967. |
2.— Section 139 of the Income Tax Act, 1967 , is hereby amended by the addition of the following subsection: | |
“(5) This section shall also apply to a claimant being a married woman who is not living with her husband and who throughout the year of assessment is in full-time employment or engaged full-time in some trade or profession as it applies to a claimant being a widower, save that ‘her husband’ shall be substituted for ‘his deceased wife’.”. |