Finance Act, 1971
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Amendment of section 139 of Income Tax Act, 1967. |
9.— Section 139 of the Income Tax Act, 1967 , is hereby amended by the insertion after subsection (5) (inserted by the Finance Act, 1967) of the following new subsection: | |
“(6) This section shall also apply to a claimant being an unmarried woman who throughout the year of assessment is in full-time employment or engaged full-time in some trade or profession as it applies to a claimant being a widower, save that ‘or of his deceased wife’ shall be omitted in both places where the expression occurs in subsection (1).”. |