Section 33

Amendment of section 207.

33. In section 207 of the Income-tax Act, in sub-section (1), for the words 'in the case of income other than income chargeable under the head "Capital gains".', the following shall be substituted, namely: —

'in the case of income other than—

(a) income chargeable under the head "Capital gains"; and

(b) Income referred to in sub-clause (ix) of Clause (24) of section 2.'.

[Finance Act, 1972]