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
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.