Section 4 - Amendment of Section 10 - Finance (No. 2) Act, 1971

4. Amendment of Section 10 In section 10 of the Income-tax Act, - (a) in clause (20), for the words which accrues or arises from the supply of a commodity or service within its own jurisdictional area; , the words which accrues or arises from the supply of a commodity or service (not being water or electricity) within its own jurisdictional area or from the supply of water or electricity within or outside its own jurisdictional area; shall be substituted with effect from the 1st day of April, 1972; (b) in clause (26A), - (i) the brackets and words (not being an individual who is in the service of Government) shall be, and shall be deemed always to have been, omitted; (ii) for the expression 1st day of April, 1970 , the expression 1st day of April, 1975 shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1970.