Section 24 - Amendment of section 115 - Finance Act, 1966

24. Amendment of section 115 In section 115 of the Income-tax Act,- (a) clause (i) shall be omitted; (b) in sub-clause (b) of clause (ii), the brackets, words and figure [excluding capital gains, if any, referred to in clause (i)] shall be omitted; (c) in Clause (iii), for the words, brackets and figures in clauses (i) and (ii) , the words, brackets and figures in clause (ii) shall be substituted.