Amendment of section 206C.

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..... substituted; (II) in column (3), for the words "two and one-half per cent.", the words "two per cent." shall be substituted; (B) against serial number (iv), in column (3), for the words "two and one-half per cent.", the words "two per cent." shall be substituted; (C) serial number (v) and the entries relating thereto shall be omitted; (ii) after the proviso, the following Explanation shal .....

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..... iso, the following proviso shall be inserted, namely:- "Provided also that nothing contained in the provisions of this sub-section shall apply from the 1st day of April, 2025."; (d) in sub-section (7A), the following proviso shall be inserted, with effect from the 1st April, 2025, namely:- "Provided that the provisions of sub-sections (3), (5) and (6) of section 153 and Explanation 1 thereof .....

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