TMI BlogAmendment of Section 16X X X X Extracts X X X X X X X X Extracts X X X X ..... lause shall be substituted with effect from the 1st day of April, 1971, namely :- "(iv) where the assessee is not in receipt of a conveyance allowance, whether as such or as part of his salary, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ooter or other moped which is used for the purposes of his employment
Rs. 60;
(c) in any other case
Rs. 35;".
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