Section 9 - Amendment of section 24 - Finance (No. 2) Act, 1996

9. Amendment of section 24 In section 24 of the Income-tax Act, in sub-section (2), in the proviso, - (a) for the words ten thousand rupees , the words fifteen thousand rupees shall be substituted with effect from the 1st day of April, 1997; (b) after the words, brackets, figures and letters sub-clause (i) of clause (a) of sub-section (2) of section 23 , the words brackets and figures or sub-section (3) of section 23 shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1995.