15. Section 73 of the principal enactment is hereby amended in subsection (1A) of that section as follows:-
(1) in paragraph (v) of that subsection, by the substitution for the words and figures "commencing on after April 1, 1992,", of the words and figures " commencing on or after April 1, 1992, but prior to April 1, 1995 ; and " ; and |
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(2) by the addition, immediately after paragraph (v) of that subsection, of the following paragraph :-
| | " (vi) sixty thousand rupees, for any year of commencing assessment commencing on after April 1, 1995,". | | |
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