Amendment of Section 5

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..... es intended for the personal or household use of the assessee , the words ,but not including jewellery shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of April, 1963; (iii) in clause (viii) as so amended, the following provisos and Explanations shall be inserted at the end with effect from the 1st day of April, 1972, namely :- Provided that the furniture, .....

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..... n into any wearing apparel; (b) precious or semi-precious stones, whether or not set in any furniture, utensil or other article or worked or sewn into any wearing apparel. Explanation 2 : For the purposes of this clause, conveyance means any motor car or other mechanically propelled vehicle, aircraft or boat; ; (iv) in clause (xx), for the words, figures and letters after the 31st day of March, 19 .....

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