Threshold for section 12A replaced by the maximum non-taxable amount, altering the section's applicability under the amendment.

Clause (b) of section 12A substitutes the words requiring receipts under sections 11 and 12 to exceed fifty-thousand rupees with the test that they exceed "the maximum amount which is not chargeable to income-tax", thereby replacing a fixed monetary threshold with the statutory non-taxable ceiling and changing the operative trigger of the clause.

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