Section 13 - Amendment of Section 67 - Finance (No. 2) Act, 1971

13. Amendment of Section 67 In section 67 of the Income-tax Act, - (a) in clause (a) of sub-section (1), for the words registered firm , the words, brackets, letter and figures registered firm or an unregistered firm assessed as a registered firm under clause (b) of section 183 shall be substituted; (b) in sub-section (4), for the words a firm treated as registered in accordance with the provisions of , the words an unregistered firm assessed as a registered firm under shall be substituted.