24. Section 92A of the principal enactment is hereby amended as follows: "
(1) in subsection (1) of that section, by the substitution, for the proviso to that subsection, of the following |
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(2) in subsection (2) of that section"
| | (a) by the substitution, in the proviso to that subsection, for the words and figures, " exceeds five million rupees for any year of assessment commencing on or after April 1, 1991,", of the words and figures " exceeds five million rupees for the year of assessment commencing on April 1, 1991, " ; | | |
| | (b) by the addition, immediately after the proviso to that subsection, of the following proviso :" | | |
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