In section 209 of the Income tax Act,
(i) in clause (a),
(a) in sub clauses (ii) and (iii), the words "and super tax", wherever they occur, shall be omitted;
(b) in sub clause (iv), the words "and super tax" and the brackets and letter "(b)" shall be omitted;
(ii) clause (b) shall be omitted;
(iii) in the Explanation, for the words, brackets and letters "clauses (a) and (b)", the word, brackets and letter "clause (a)" shall be substituted.