20.
(1) The following new Chapter is hereby inserted immediately after Chapter VII, and shall have effect as Chapter VIIA, of the principal enactment:- |
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(2) In respect of each year of assessment commencing on or after April 1, 1961, section 23F of the principal enactment shall have effect as if, for the expression " one thousand rupees " occurring in each of the subsections (2) and (4) of that section, there were substituted the expression " five hundred rupees" and for the expression " two thousand rupees" occurring in subsection (4) of that section, there were substituted the expression " three thousand rupees ". |
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