Amendment of Section 25a
In section 25A of the Income-tax Act, with effect from the 1st day of April, 2002,-
(a) after the words, brackets and figures "under clause (x) of sub-section (1) of section 24", the words and figures ''as it stood immediately before its substitution by the Finance Act, 2001" shall be inserted ;
(b) after the words and figures "under section 23 or section 24", the words and figures ''as it stood immediately before its substitution by the Finance Act, 2001" shall be inserted.