Finance Act, 1969

Amendment of section 402 of Income Tax Act, 1967,

16.Section 402 of the Income Tax Act, 1967 , is hereby amended by—

(a) the substitution, except in relation to section 405 of that Act, of “fifteen” for “ten” in each place where it occurs, and

(b) the substitution of “1990-91” for “1980-81” in paragraph (a) of the proviso.