8. Section 32 of the principal enactment is hereby amended as follows:-
(1) in the proviso to subsection (1) of that section-
| | (a) by the substitution, in subparagraph (iv) of that proviso, for the words and figures ' for any year of assessment commencing on or after April 1, 1986, but prior to April 1, 1992; and ", of the words and figures " for any year of assessment commencing on or after April 1, 1986' but prior to April 1, 1992;" | | |
| | (b) by the substitution, in sub-paragraph (v) of that proviso for the words and figures " for any year of assessment commencing on or after April 1, 1992,", of the words and figures " for any year of assessment commencing on or after April 1, 1992, but prior to April 1, 1995 ; and " ; and | | |
| | (c) by the addition, immediately after sub-paragraph (v) of that proviso, of the following sub-paragraph;-
| | | (vi) sixty thousand rupees, for any year of assessment commencing on or after April 1, 1995"; |
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(2) in subsection (2) of that section-
| | (a) by the substitution, in paragraph (vi) of that subsection, for the words and figures " any year of assessment commencing on or after April 1,1988 ; ", of the words and figures " any year of assessment commencing on or after April 1, 1988, but prior to April 1, 1992 ; or "; | | |
| | (b) by the addition, immediately after paragraph (vi) of that subsection, of the following paragraph:-
| | | " (vii) Part 11E of the First Schedule to the Act in respect of any year of assessment commencing on or after April 1, 1992, but prior to April 1, 1994; or |
| (viii) Part 11F of the First Schedule to this Act in respect of any year of assessment commencing on or after April 1,1994: ". |
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