Section 5 - Amendment of Section 10 - Finance (No. 2) Act, 1977

5. Amendment of Section 10 In section 10 of the Income-tax Act, - (a) in clause (6), in sub-clause(i), after item (a), the following item shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1972, namely :- (aa) from his employer, for his children having full time education in any educational institution outside India, in connection with their proceeding to India during vacation; ; (b) in clause(26A), for the figures, letters and words 1st day of April, 1975 , the figures, letters and words 1st day of April, 1980 shall be substituted and shall be deemed to have been substituted w.e.f. the 1st day of April, 1975.