Amendment of section 87.

20. In section 87 of the Income-tax Act, with effect from the 1st day of April, 2005,ó

ÝÝÝÝÝÝÝ (a)Ý in sub-section (1), for the words, figures and letters ìsections 88, 88A, 88B and 88Cî, the words, figures and letters ìsections 88, 88A, 88B, 88C, 88D and 88Eî shall be substituted;

ÝÝÝÝÝÝÝ (b)Ý in sub-section (2), after the words, figures and letter ìor section 88Cî, the words, figures and letters ìor section 88D or section 88Eî shall be inserted.