Amendment of Section 5

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..... llowing clause shall be inserted with effect from the 1st day of April, 1976, namely :- "(viiib) trees standing on agricultural land, not being trees in an orchard or a plantation;"; (iii) in clauses (xx) and (xxviii), the words "held by the assessee" shall be omitted; (iv) after clause (xx), the following clause shall be inserted, namely :- "(xxa) the value of any .....

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..... clause (xx) or clause (xxa)]" shall be substituted; (b) in the proviso to sub-section (1A), for the words "held by the assessee", the words "owned by the assessee" shall be substituted; (c) in sub-section (3), - (i) for the brackets and figure "(xix)", the brackets, figures and letter "(xix), (xxa)" shall be substituted; (ii) for the words " .....

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