Section 3 - Repeal and saving - Income Tax (Amendment) Act, 1976

3. Repeal and saving. (1) The Income-tax (Amendment) Ordinance, 1975 (8 of 1975) is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act as amended by this Act. K. K. SUNDARAM, Secy. to the Govt. of India.