Amendment of section 32 of the principal enactment
13. Section 32 of the principal enactment, as amended by Act No. 24 of 1980, is hereby further amended in paragraph (c) of subsection (1) of that section, by the substitution for the words" Third Schedule to this Act. ", of the following :Third Schedule to this Act: Provided that the income tax payable for any year of assessment by an individual who is deemed to be nonresident under subsection (7) of section 67 shall not be more than the amount by which his assessable income exceeds twelve thousand rupees. ". |