Clause 8

by deleting paragraph (b) of subsection (1) thereof an substituting therefor the following: —“(b)a deduction, in respect of earned income, which shall be —

in the case of an individual not falling within sub-paragraph (ii) or (iii) or Hindu joint family, the sum of one thousand dollars or the amount of the earned income;

in the case of an individual who, at any time in the year immediately preceding the year of assessment, was above fifty-five years of age but was not above sixty years of age, the sum of two thousand dollars or the amount of the earned income; and

in the case of an individual who, at any time in the year immediately preceding the year of assessment, was above sixty years of age, the sum of three thousand dollars or the amount of earned income,whichever is the less.”; and

by deleting the words “Government of any State or country or” appearing in the second and third lines of paragraph (e) of subsection (2) thereof.