20. Section 68 of the principal Act, as amended by Act No. 18 of 1965, is hereby amended as follows: -
(1) in sub-section (1) of that section-
| | (a) in paragraph (a) of that sub-section, by the substitution, for the words "any year of assessment pays ", of the following: - | | |
| | (b) in paragraph (b) of that sub-section, by the substitution, for the words "any year of assessment makes ", of the following: - | | |
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(2) in sub-section (1A) of that section, by the substitution, for the words and figures |
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