Amendment of Section 18

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..... st day of April, 1972, - (a) in clause (i) of sub-section (1), for sub-clauses (A) and (B), the following sub-clauses shall be substituted, namely :- "(A) the net wealth assessed under sectio .....

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..... all be inserted, namely :- "(1A) The amount referred to in sub-clause (A) and sub-clause (B)(2) of clause (i) of sub-section (1) shall be, - (a) in the case of an individual, Rs. 1,00,000; .....

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