Amendment of Section 209
In section 209 of the Income tax Act,
(i) in clause (a),
(a) in sub clauses (ii) and (iii), the words "and super tax", wherever they occur, shall be omitted;
(b) in sub clause (iv), the words "and super tax" and the brackets and letter "(b)" shall be omitted;
(ii) clause (b) shall be omitted;
(iii) in the Explanation, for the words, brackets and letters "clauses (a) and (b)", the word, brackets and letter "clause (a)" shall be substituted.