Section Text
In section 87 of the Income-tax Act, with effect from the 1st day of April, 1993, -
(a) in sub-section (1), for the words, figures and letter "sections 88 and 88A", the words, figures and letters "section 88, 88A and 88B" shall be substituted;
(b) in sub-section (2), after the word, figures and letter "section 88A", the words, figures and letter "or section 88B" shall be inserted.