Section 73 - Amendment of Eleventh Schedule - Finance Act, 1987

73. Amendment of Eleventh Schedule In the Eleventh Schedule to the Income-tax Act, with effect from the 1st day of April, 1988, - (a) in item 5, the following Explanation shall be inserted at the end namely :- Explanation : Blended flavouring concentrates shall include, and shall be deemed always to have included, synthetic essences in any form. ; (b) in item 22, in the Explanation, for the words , for data processing and for transmission and reception of messages , the words, brackets, figures and letters and for data processing (not being computers within the meaning of section 32AB) shall be substituted.