In the Direct Tax Laws (Amendment) Act, 1987, -
(a) in section 36, clause (a) shall be omitted;
(b) in section 37, -
(i) in clause (a), after the words, brackets and figure in sub-section (1),, the words, figures and letters with effect from the 1st day of April, 1988, shall be inserted;
(ii) in clause (b), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end;
(c) in section 38, the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end;
(d) section 92 shall be omitted;
(e) in section 128, -
(i) in clause (i), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end;
(ii) in clause (ii), after the words shall be inserted, the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted;
(iii) in clause (iii), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end;
(iv) in clause (vii), after the words shall be substituted, the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted;
(f) in section 153, clause (a) shall be omitted;
(g) in section 154, -
(i) in clause (1), -
(A) in sub-clause (b), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end;
(B) in sub-clause (f), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end;
(ii) in clause (2), in sub-clause (b), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end;
(h) in section 155, in clause (a), in sub-clause (ii), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end;
(i) in section 158, after the words shall be inserted, the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted;
(j) in section 162, -
(i) in clause (a), the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted at the end;
(ii) in clause (b), after the words shall be inserted, the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted;
(iii) for clause (c), the following clause shall be substituted, namely :-
(c)(i) clauses (vi), (via), (viia), (xiii), (xv), (xvi) and (xvia) shall be omitted with effect from the 1st day of April, 1988; (ii) in clause (xvii) shall be omitted;;
(iv) in clause (g), after the words shall be inserted, the words, figures and letters with effect from the 1st day of April, 1988 shall be inserted;
(k) in section 182, clause (a) shall be omitted.