Chapter III

Direct Taxes
Income-tax

Amendment of section 2.

3. In section 2 of the Income-tax Act, in clause (24), after sub-clause (xii), the following sub-clause shall be inserted with effect from the 1st day of April, 2005, namely :ó

ì(xiii)Ý any sum referred to in clause (v) of sub-section (2) of section 56;î.