Section 88 - Amendment of Act 4 of 1988 - Finance Act, 1988

88. Amendment of Act 4 of 1988 In the Direct Tax Laws (Amendment) Act, 1987, - (a) in section 36, clause (a) shall be omitted; (b) in section 37, - (i) in clause (a), after the words, brackets and figure in sub-section (1),, the words, figures and letters with effect from the 1st day of April, 1988, shall be inserted; (ii) in clause (b), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end; (c) in section 38, the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end; (d) section 92 shall be omitted; (e) in section 128, - (i) in clause (i), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end; (ii) in clause (ii), after the words shall be inserted, the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted; (iii) in clause (iii), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end; (iv) in clause (vii), after the words shall be substituted, the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted; (f) in section 153, clause (a) shall be omitted; (g) in section 154, - (i) in clause (1), - (A) in sub-clause (b), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end; (B) in sub-clause (f), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end; (ii) in clause (2), in sub-clause (b), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end; (h) in section 155, in clause (a), in sub-clause (ii), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end; (i) in section 158, after the words shall be inserted, the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted; (j) in section 162, - (i) in clause (a), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end; (ii) in clause (b), after the words shall be inserted, the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted; (iii) for clause (c), the following clause shall be substituted, namely :- (c)(i) clauses (vi), (via), (viia), (xiii), (xv), (xvi) and (xvia) shall be omitted with effect from the 1st day of April, 1988; (ii) in clause (xvii) shall be omitted;; (iv) in clause (g), after the words shall be inserted, the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted; (k) in section 182, clause (a) shall be omitted.