Section 9 - Amendment of section 40 - Finance Act, 1984

9. Amendment of section 40 In section 40 of the Income-tax Act, in clause (c), with effect from the 1st day of April, 1985, - (a) in sub-clause (A), for the words seventy-two thousand rupees , the words one hundred and two thousand rupees shall be substituted; (b) in sub-clause (B), for the words six thousand rupees , the words eight thousand five hundred rupees shall be substituted.