Finance Act, 1971

Amendment of section 134 of Income Tax Act, 1967.

6.Section 134 of the Income Tax Act, 1967 , is hereby amended—

(a) by the substitution in paragraph (a) of the proviso (inserted by the Finance Act, 1970 ) of “£250” for “£225”, and

(b) by the substitution in paragraph (b) of the said proviso of “£150” for “£125”.