Finance Act, 1969
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Amendment of section 193 of Income Tax Act, 1967. |
13.— Section 193 of the Income Tax Act, 1967 , is hereby amended by the insertion of the following subsection after subsection (2) : | |
“(2A) For the purposes of paragraphs (c) and (f) of subsection (2), the benefit flowing from the aggregate of the deductions allowable under subsections (1) and (2) of section 141 to which the proviso to section 141 (1A) (a) applies shall be allocated as if each such deduction amounted to the said aggregate divided by the number of such deductions.”. |