Section 81 - Amendment of section 234C - Finance Act, 1992

81. Amendment of section 234C In section 234C of the Income-tax Act, in sub-section (1), - (a) for the word twenty , wherever it occurs, the word thirty shall be substituted with effect from the 1st day of June, 1992; (b) for the word fifty , wherever it occurs, the word sixty shall be substituted with effect from the 1st day of June, 1992; (c) in the Explanation, after the word paid , the words or payable shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989.