Section 25 - Amendment of Section 115K - Finance Act, 1995

25. Amendment of Section 115K In section 115K of the Income-tax Act, with effect from the 1st day of April, 1996, - (a) for the words forty-two thousand rupees , wherever they occur, the words forty-seven thousand rupees shall be substituted; (b) for the words five lakh rupees , at both the places where they occur, the words six lakh rupees shall be substituted.