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.