Amendment of Section 32
In section 32 of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1996, -
(a) the first proviso shall be omitted;
(b) in the second proviso, the word "further" shall be omitted;
(c) in the third proviso, for the word "also", the word "further" shall be substituted.