Section 33 - Amendment of Section 207 - Finance Act, 1972

33. Amendment of Section 207 In section 207 of the Income-tax Act, in sub-section (1), for the words in the case of income other than income chargeable under the head Capital gains ., the following shall be substituted, namely :- in the case of income other than - (a) OP1.5 in income chargeable under the head Capital gains ; and (b) income referred to in sub-clause (ix) of clause (24) of section 2. .