Section Text
In section 16 of the Income-tax Act, for clause (iv), the following clause shall be substituted with effect from the 1st day of April, 1971, namely :-
"(iv) where the assessee is not in receipt of a conveyance allowance, whether as such or as part of his salary, in respect of expenditure on travelling for the purposes of his employment, a sum calculated in respect of each calendar month or part thereof comprised in the period of his employment during the previous year, on the basis provided hereunder, namely :-
| (a) where the assessee owns a motor car which is used for the purposes of his employment | Rs. 200; |
| (b) where the assessee owns a motor cycle, scooter or other moped which is used for the purposes of his employment | Rs. 60; |
| (c) in any other case | Rs. 35;". |