CHAPTER III
DIRECT TAXES
Income-tax
Amendment of section 10.
3. In section 10 of the Income-tax Act, ___
(a) in clause (4D), in the Explanation,––
(i) in clause (aa), for the figures “2024”, the figures “2025” shall be substituted;
(ii) in clause (c), in sub-clause (ii), in item (I), for the figures “2024”, the figures “2025” shall be substituted;
(b) in clause (4F), for the figures “2024”, the figures “2025” shall be substituted;
(c) in clause (23FE), in sub-clause (i), for the figures “2024”, the figures “2025” shall be substituted.
