Section Text
SECTION 20: Amendment of S.87 of the Income Tax Act, 1961), with effect from the 1st day of April, 2005,--
(a) in sub-section (1), for the words, figures and letters "sections 88, 88A, 88B and 88C", the words, figures and letters "sections 88, 88A, 88B, 88C, 88D and 88E" shall be substituted;
(b) in sub-section (2), after the words, figures and letter "or section 88C", the words, figures and letters "or section 88D or section 88E" shall be inserted.