Section 35 - Amendment of Section 209 - Finance Act, 1972

35. Amendment of Section 209 In section 209 of the Income-tax Act, in clause (a), - (a) in sub-clause (ii), for the words the amount of capital gains , the words, brackets and figures the amount of capital gains and income referred to in sub-clause (ix) of clause (24) of section 2 shall be substituted; (b) in sub-clause (iii), for the words, figures and letter section 194A and , the words, figures and letters section 194A, section 194C and shall be substituted.