18. Section 73 of the principal enactment is hereby amended by subsection (1A) of that section as follows-
(1) be paragraph (iv) of that section by the substitution for the words and figures "for any year of assessment commencing on or after April 1, 1995 "of the words and figures " for the year assessment commencing on April 1, 1995 ; and"; and |
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(2) by the addition immediately after paragraph (vi) of that subsection of the following paragraph :-
| | "(vii) one hundred thousand rupees for any year of , assessment commencing on or after April 1, 1996," | | |
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