Section 6 - Amendment of section 17 - Finance Act, 1985

6. Amendment of section 17 In section 17 of the Income-tax Act, - (a) in clause (2), in paragraph (c) of sub-clause (iii), for the portion beginning with the words 'under the head Salaries ', and ending with the words eighteen thousand rupees; , the following shall be substituted with effect from the 1st day of April, 1986, namely :- 'under the head Salaries (whether due from, or paid or allowed by, one or more employers), exclusive of the value of all benefits or amenities not provided for by way of monetary payment, exceeds twenty-four thousand rupees;'; (b) in clause (2) [as amended by clause (ii) of section 7 of the Taxation Laws (Amendment) Act, 1984 (67 of 1984)], - (a) in sub-clause (iv), the word and shall be inserted at the end; (b) in sub-clause (v), the word and occurring at the end shall be omitted; (c) sub-clause (vi) shall be omitted.