Section Text
In section 24 of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1993, -
(a) for clause (i), the following clause shall be substituted, namely :-
"(i) in respect of repairs of, and collection of rent from, the property, a sum equal to one-fifth of the annual value;";
(b) clause (viii) shall be omitted.