Amendment of Section 164
In section 164 of the Income-tax Act, with effect from the 1st day of April, 1984, -
43 in sub-section (2), after the word and figure "section 2,", the words, brackets and figures "or which is of the nature referred to in sub-section (4A) of section 11," shall be inserted;
(b) in sub-section (3), in the opening portion, after the word and figure "section 2", the words, brackets and figures "or is of the nature referred to in sub-section (4A) of section 11," shall be inserted.