Section 37 - Amendment of Fifth Schedule - Finance Act, 1966

37. Amendment of Fifth Schedule (1) In the Fifth Schedule to the Income-tax Act,- (a) for the brackets, words, figures and letter [See section 33(1) (iii) (c)] , the following shall be substituted, namely:- [See sections 33 (1) (iii) (c), 80E and 85A] ; (b) in item (16), after the word pulp , the words including newsprint shall be inserted; (c) after item (25), the following items shall be inserted, namely:- (26) Tea. (27) Printing machinery. . (2) For the purposes of sub-section (1) of section 33 of the said Act, the amendments made by clauses (b) and (c) shall have effect in respect of machinery or plant installed after the 31st day of Match, 1966.