Clause 33
Amendment of section 40
of Income Tax (Amendment) Bill
BillNot in forceProvision 33 of 52
Clause 33
Section 40(1) of the principal Act is amended by deleting the words “other than paragraph 3 of the Fifth Schedule and section 39(2)(k)” and substituting the words “(except subsections (2)(k) and (11A) thereof)”.