Section Text
2), after the proviso, the following proviso shall be inserted with effect from the 1st day of April, 2002, namely:" 'Provided further that in respect of any income accumulated or set apart on or after the 1st day of April, 2001, the provisions of this sub-section shall have effect as if for the words "ten years" at both the places where they occur, the words "five years" had been substituted.'.