Clause 9
Amendment to section 40
of Income Tax (Amendment) Bill
BillNot in forceProvision 9 of 18
Clause 9
Section 40 of the principal Act is hereby amended by deleting the expression “proviso (i) to paragraph (d) of subsection (2) thereof” appearing in the ninth and tenth lines of subsection (1) thereof and substituting therefor the expression “paragraph (4) of the Fifth Schedule to this Act”.