Section 48 - Amendment of Section 197 - Finance Act, 1965

48. Amendment of Section 197 In section 197 of the Income tax Act,- (i) in sub section (1),- (a) the words or super tax , wherever they occur, and the words or the total world income shall be omitted; (b) in clause (b), for the word super tax , the word income tax shall be substituted; (ii) in sub section (2), the words and super tax shall be omitted; (iii) in sub section (3),- (a) for the words and figures sections 84 and 101 , the word and figures section 84 shall be substituted; (b) the words, brackets and figures and sub section (2) of section 101 shall be omitted, (c) for the words and figures sections 85 and 101 , the word and figures section 85 shall be substituted.