Amendment of section 159 of the principal Act
4. Section 159 of the principal Act is hereby amended in sub-section (1) of that section, by the insertion, immediately after the definition of " precedent partner " of the following definition:-" quarter " in relation to any year of assessment, means the period of three months commencing on the first day of October, the first day of January, the first day of April and the first day of July; ' . |