Amendment of Section 115k
In section 115K of the Income-tax Act, with effect from the 1st day of April, 1996, -
(a) for the words "forty-two thousand rupees", wherever they occur, the words "forty-seven thousand rupees" shall be substituted;
(b) for the words "five lakh rupees", at both the places where they occur, the words "six lakh rupees" shall be substituted.