Amendment of Act 38 of 1974

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , namely :- (ii) for the assessment year commencing on the 1st day of April, 1977, and the assessment year commencing on the 1st day of April, 1978, at the rates specified in Paragraph B of the Schedule; and (iii) for the assessment year commencing on the 1st day of April, 1979, at the rates specified in Paragraph C of the Schedule ; (B) in sub-section (3), - (1) in clause (a), for the portion beg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -section (3) or sub-section (3A) of section 212 , the words, figures and letter section 209A or section 212 shall be substituted; (b) in section 5, in clause (a), for the word and figures section 211 , the words, figures, brackets and letter section 211 or sub-section (4) of section 209A shall be substituted; (c) in the Schedule, for the proviso, the following shall be substituted, namely :- Parag .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eed the amount by which the current income exceeds Rs. 15,000; (b) in a case falling Paragraph C, where the current income exceeds Rs. 15,000 but does not exceed Rs. 15,710 compulsory deposit shall in no case exceed the amount by which the current income exceeds Rs. 15,000; (c) where the amount of compulsory deposit calculated in accordance with the foregoing provisions is less than Rs. 100, it sh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X