[Omitted by the Finance (No. 2) Act, 1967, w.e.f, 1-4-1968]
Tax on compensation.
112. [Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 and replaced by section 80S. Earlier, it was amended by the Finance Act, 1965, w.e.f. 1-4-1965 and the Finance (No. 2) Act, 1965, w.e.f. 11-9-1965.]
[As amended by the Finance Act, 1983]