Act Info:
In section 6 of the Income-tax Act, in clause (1), in sub-clause (c), in the Explanation, in clause (a), after the words "previous year", the words, brackets and figures "as a member of the crew of an Indian ship as defined in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958) or" shall be inserted.