Amendment of section 88.

21. In section 88 of the Income-tax Act, in sub-section (2), in clause (xv), in sub-clause (c), after item (6), the following item shall be inserted with effect from the 1st day of April, 2005, namely:ó

ÝÝÝÝ ì(6A)Ý the assesseeís employer where such employer is an authority or a board or a corporation or any other body established or constituted under a Central or State Act, orî.