Finance Act, 1964 Section 3

Section Text

1) Save as otherwise provided inChapter 22A of the Income- tax Act-, annuity deposit for the assessment year commencing on the 1st day of April, 1964, shall be made by every person to whom the provisions of that Chapter apply at the rates specified in the Second Schedule. (2) For the purposes of this section and the Second Schedule, the expressions "adjusted total income", "annuity deposit" and "depositor" have the meanings respectively assigned to them under clauses (1), (5) and (6) ofsection 280B of the Income-tax Act-.