AMENDMENT OF SECTION 55 -InSection 55 of the Income Tax Act-, with effect from the 1st day of April, 1998
a) in sub-section (1), in clause (b), in sub-clause (1), after the words "goodwill of a business", the words "or a right to manufacture, produce or process any article or thing" shall be inserted', (b) in sub-section (2), in clause (a), after the words "being goodwill of a business", the words "or a right to manufacture, produce or process any article or thing," shall be inserted.