Amendment of Section 37
In section 37 of the Income-tax Act, -
(a) in sub-section (2A), -
(i) in clause (i), for the words, figures and letter "section 33 or section 33A", the words, figures and letters "section 32A or section 33 or section 33A" shall be substituted;
(ii) in the Explanation, the words, brackets, figure and letter "and sub-section (2B)" shall be omitted with effect from the 1st day of April, 1977;
(b) sub-section (2B) shall be omitted with effect from the 1st day of April, 1977.