Section 23 - Amendment of Section 280C - Finance Act, 1968

23. Amendment of Section 280C In section 280C of the Income-tax Act, - (a) in sub-section (1), for the words Where any Central Act enacts , the words, figures and letters Where, in relation to any assessment year, not being an assessment year commencing on or after the 1st day of April, 1969, any Central Act enacts shall be substituted; (b) in clause (ii) of sub-section (2), after the words or any subsequent assessment year , the words, figures and letters not being an assessment year commencing on or after the 1st day of April, 1969 shall be inserted.