Amendment of Section 16
In section 16 of the Income-tax Act, in clause (i), with effect from the 1st day of April 1982, -
(a) for the portion beginning with the words "a sum calculated" and ending with the word "whichever is less", the following shall be substituted, namely :-
"a sum equal to twenty per cent. of the salary or five thousand rupees, whichever is less";
(b) in the proviso, clause (i) shall be omitted.