AMENDMENT OF SECTION 115K " In section 115K of the Income-tax Act, with effect from the I st 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.