Amendment of Section 10

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..... t exceed one thousand rupees in the aggregate : Provided that this clause shall not apply to - (i) capital gains chargeable under the provisions of section 45; or (ii) receipts arising from business or the exercise of a profession or occupation; or (iii) receipts by way of addition to the remuneration of an employee; ; (b) in clause (10), with effect from the 1st day of April, 1973, - (i) for the .....

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..... twenty-four thousand rupees or 15 months salary so calculated, whichever is less; ; (c) in clause (25), after sub-clause (iii), the following sub-clause shall be inserted with effect from the 1st day of April, 1973, namely :- (iv) any income received by the trustees on behalf of an approved gratuity fund; . - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, T .....

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