Omitted by the Finance
Act, 1985 (32 of 1985), s. 17 (w.e.f. 1-4-1986). Before omission by Act 3 of 1989, s. 95 it was ins. by Act 4
of 1988, s. 24 (w.e.f. 1-4-1989).
Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights
