Amendment of Sections 132a, 201, 213 to 217, 220, 243 and 244 and Secondschedule
In section 132A, section 201, sections 213 to 217, section 220, section 243 and section 244 of the Income-tax Act and in rule 60 of the Second Schedule to that Act, for the words "nine per cent.", wherever they occur, the words "twenty per cent." shall be substituted.