Section Text
SECTION 03: 3 TO 26 amended section 2, 9, 10, 13. 80A, 80C, 80G, 80M, 115, 155 & 195; & Sch. I, Sch. VIII, Sch. IX; S. 54C has been omitted & new sections 32A, 44C, 44D, & 115B inserted. S. 26 made certain consequential amendment. All these have been incorporated in the Income-tax Act.