Amendment of Section 40
In section 40 of the Income-tax Act, in clause (c), with effect from the 1st day of April, 1985, -
(a) in sub-clause (A), for the words "seventy-two thousand rupees", the words "one hundred and two thousand rupees" shall be substituted;
(b) in sub-clause (B), for the words "six thousand rupees", the words "eight thousand five hundred rupees" shall be substituted.