5. Section 21 of the principal enactment, as amended by Act No. 6 of 1969, is hereby further amended by the repeal of " subsection (6A) of that section/and the substitution therefor of the following new subsection:
"(6A) Subsection (6) of this section shall have effect in its application-
| | (a) in respect of each year of assessment commencing on or after April 1, 1969 but not later than April 1, 1978, as though for the words " five hundred rupees " there were substituted the words " nine hundred rupees " and | | |
| | (b) in respect of each year of assessment commencing on or after April 1,1974, as though for . . 'the words-five hundred rupees", there were substituted the words ' one thousand two hundred rupees" '. | | |
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