Amendment of Section 88

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..... where the assessee is a company, of an amount equal to the income tax calculated at the average rate of income tax or at the rate of twenty five per cent., whichever is less, and (b) in the case of any other assessee, of an amount equal to the income tax calculated at the average rate of income tax, on any sums paid by the assessee in the previous year ; (ii) in sub section (3), after the first pr .....

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..... nder section 100 shall be omitted; (iv) in sub section (6), (a) for the words any temple, mosque, gurdwara, church or any other place , the words any such temple, mosque, gurdwara, church or other place shall be, and shall be deemed always to have been, substituted; (b) after the words artistic importance , the words or to be a place of public worship of renown throughout any State or States shall .....

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