AMENDMENT OF SECTION 17 In section 17 of the Income-tax Act, in clause
3), in sub-clause (ii), with effect from the 1st day of April, 1996," (a) after the words, brackets and figures "clause (12)" the word, brackets and figures" clause (13) shall be inserted; (b) the brackets and words "(not being an approved superannuation fund)" shall be omitted.