Section Text
a) after the words, brackets and figures "under clause (x) of sub-section (1) ofS.24-", the words and figures "as it stood immediately before its substitution by the Finance Act, 2001" shall be inserted;
(b) after the words and figures "underS.23-orS.24-", the words and figures "as it stood immediately before its substitution by the Finance Act, 2001" shall be inserted.