Clause 3
Amendment of section 10
of Income Tax (Amendment) Bill
BillNot in forceProvision 3 of 19
Clause 3
Section 10 of the principal Act is amended by deleting the full-stop at the end of subsection (9) and substituting a colon, and by inserting immediately thereafter the following proviso:“Provided that this subsection shall not apply to royalties or payments received in respect of any work published in any newspaper or periodical.”.