Section 26 - Consequential amendments to certain sections - Finance Act, 1976

26. Consequential amendments to certain sections The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, namely :- (a) in section 45, the figures and letter ,54C shall be omitted; (b) in clause (iv) of sub-section (2) of section 141A, for the words, brackets and figures the deduction referred to in clause (ii) of sub-section (2) of section 33 , the words, brackets, figures and letter the deduction referred to in clause (ii) of sub-section (3) of section 32A or clause (ii) of sub-section (2) of section 33 shall be substituted; (c) in sub-clause (iv) of clause (b) of sub-section (1) of section 143, for the words, brackets and figures the deduction referred to in clause (ii) of sub-section (2) of section 33 , the words, brackets, figures and letter the deduction referred to in clause (ii) of sub-section (3) of section 32A or clause (ii) of sub-section (2) of section 33 shall be substituted; (d) in clause (i) of sub-section (1) of section 160, the words, brackets and figure clause (i) of shall be omitted with effect from the 1st day of June, 1976; (e) in the Ninth Schedule, for the brackets, words and figures [See section 32(1)(vi)] , the brackets, words, figures and letters [See section 32(1)(vi) and section 32A(2)(b)(ii)] shall be substituted.