Section 75 - Amendment of section 285A - Taxation Laws (Amendment) Act, 1975

75. Amendment of section 285A. In section 285A of the Income-tax Act, in sub-section (1), for the words for the construction of a building for, or the supply of goods or services in connection therewith to, any other person, the value of which exceeds fifty thousand rupees , the following shall be substituted, namely: with another person for carrying out any work or for the supply of goods or services in connection therewith, the value of which work or supply or both exceeds fifty thousand rupees .