Finance Act 1972 Section 33

Section Text

In section 207 of the Income-tax Act, in sub-section (1), for the words in the case of income other than income chargeable under the head "Capital gains"., the following shall be substituted, namely :-

in the case of income other than -

(a)OP1.5in income chargeable under the head "Capital gains"; and

(b) income referred to in sub-clause (ix) of clause (24) of section 2..