TMI BlogAmendment of Section 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ords "articles intended for the personal or household use of the assessee", the words ",but not including jewellery" shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of April, 1963; (iii) in clause (viii) as so amended, the following provisos and Explanations shall be inserted at the end with effect from the 1st day of April, 1972, na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or semi-precious stone, and whether or not worked or sewn into any wearing apparel; (b) precious or semi-precious stones, whether or not set in any furniture, utensil or other article or worked or sewn into any wearing apparel. Explanation 2 : For the purposes of this clause, "conveyance" means any motor car or other mechanically propelled vehicle, aircraft or boat;'; (iv) in clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the society, where such deposits have been made under such scheme.";
(b) in sub-sections (1A) and (3), for the brackets, figures and word "(xxvi) and (xxvii)", the brackets, figures and word "(xxvi), (xxvii), (xxviii) and (xxix)" shall be substituted with effect from the 1st day of April, 1972.
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