Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 132 (w.e.f. 1-4-1988). Earlier inserted by Act 46 of 1964, s. 11 (w.e.f. 1-4-1965) and later substituted by Act 20 of 1967, s. 34 (w.e.f. 1-4-1967).