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