Section 119 - Amendment of section 31 - Finance (No. 2) Act, 1991

119. Amendment of section 31. In section 31 of the Expenditure-tax Act, in sub-section (2), with effect from the 1st day of October, 1991, (i) in clause (a), for the words, brackets and figures sub-section (2) of section. 3 . the words, brackets, letter and figures sub-clause (a) of clause (1) of section 3 shall be substituted; (ii) in clause (b), for the word and figure section 5 , the words, brackets and figures clause (1) of section 5 shall be substituted.