Finance Act, 1984
Amendment of section 142A (allowance for rent paid by certain tenants) of Income Tax Act, 1967. |
5.—Section 142A (inserted by the Finance Act, 1982 ) of the Income Tax Act, 1967 , is hereby amended, as respects the year 1984-85 and subsequent years of assessment, by the substitution in subsection (2) (a) (i) of “sixty years” for “sixty-five years”, and the said subsection (2) (a) (i), as so amended, is set out in the Table to this section. | |
TABLE | ||
(i) at any time during the year of assessment he was of the age of sixty years or upwards, and |