Section 72 - Consequential amendments - Finance (No. 2) Act, 1991

72. Consequential amendments. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, with effect from the 1st day of April, 1992, namely: (i) in section 54, in sub-section (2), in the Explanation to the proviso, in clause (a), for the words ten thousand rupees , the words fifteen thousand rupees shall be substituted; (ii) in section 54B, in sub-section (2), in the Explanation to the proviso, for the words ten thousand rupees , the words fifteen thousand rupees shall be substituted; (iii) in section 54D, in sub-section (2), in the Explanation to the proviso, for the words ten thousand rupees , the words Fifteen thousand rupees shall be substituted; (iv) in section 54F, in the Explanation, for the words ten thousand rupees , the words fifteen thousand rupees shall be substituted; (v) in section-54G, in sub-section (2), in the Explanation to the proviso, for the words ten thousand rupees , the words fifteen thousand rupees shall be substituted.