Income Tax Act, 1967.
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Commencement of sections 255 (1) (b), 255 (2), 256 (b) (c) and 257. |
258.—In relation to industrial building allowances for years of assessment beginning on or after the 6th day of April, 1959, other than amounts carried forward from any year of assessment ended before that date, the following provisions of this Chapter shall have effect as from the commencement of the Finance (Miscellaneous Provisions) Act, 1956 — | |
(a) section 255 (1) (b) section 255 (2), | ||
(b) section 256 (b) (c), and | ||
(c) section 257. |