Clause 10

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

in the case of an individual not falling within any other sub-paragraph or a Hindu joint family, the sum of one thousand dollars or the amount of the earned income;

in the case of an individual who, in the year immediately preceding the year of assessment, was totally blind or suffering from any physical or mental disability which permanently and severely restricted his capacity for work, the sum of two 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:Provided that not more than one deduction shall be allowed under this paragraph to any individual for any year of assessment.”; and

by deleting the word “earned” in paragraph (a) of subsection (2).