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Amendment of Section 10

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..... accordance with the Foreign Exchange Regulation Act, 1947 (7 of 1947), and any rules made thereunder;"; (ii) in sub clause (vii)(a) of clause (6), (a) after the words "such person continues", the words, figure and letters "with the approval of the Central Government obtained before the 1st day of October of the relevant assessment year" shall be inserted; (b) for the .....

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..... rior to such retirement, to the extent to which such payment does not exceed the contributions made prior to the commencement of this Act and any interest thereon;"; (iv) after clause (27), the following clause shall be inserted, namely : "(28) in the case of any person granted a tax credit certificate, any amount adjusted or paid to him in respect of such certificate under the provi .....

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