Amendment of section 5

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..... e thousand rupees shall be substituted; (iii) clauses (viiia) and (viiib) shall be omitted; (iv) in clause (x), for the words twenty thousand rupees , the words fifty thousand rupees shall be substituted; (v) after clause (xvib), the following clauses shall be inserted, namely :- '(xvic) in the case of an individual, being a citizen of India or a person of Indian origin, who is not resident in .....

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..... al is not resident in India within the meaning of the Income-tax Act; (c) convertible foreign exchange means foreign exchange which is for the time being treated by the Reserve Bank of India as convertible foreign exchange for the purposes of the Foreign Regulation Act, 1973 (46 of 1973), and any rules made thereunder; (xvid) such Capital Investment Bonds as the Central Government may, by notifica .....

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..... stment Bonds referred to in clause (xvid) of sub-section (1), from the date on which the Bonds were subscribed to by the assessee, or for a period of at least six months ending with the relevant valuation date, whichever is shorter; and ; (iv) in the Explanation, after the word, brackets and letter clause (a) , the words, brackets and letters or clause (aa) shall be inserted. - statute, statutor .....

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