Amendment of Section 192
In section 192 of the Income tax Act,
(i) in sub section (1), the words "and super tax" and the words "and average rate of super tax respectively" shall be omitted;
(ii) sub section (2) shall be omitted;
(iii) in sub section (3), the words, brackets and figure "or sub section (2)" shall be omitted;
(iv) in sub section (5), for the words "income tax and super tax", the word "tax" shall be substituted;
(v) the Explanation shall be omitted.