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of <h1>Finance Act 1965 amends Section 192, removing outdated 'super tax' references and streamlining tax language.</h1> Section 192 of the Income Tax Act is amended by the Finance Act, 1965, to remove references to 'super tax' in subsection (1) and the average rate of super tax. Subsection (2) is entirely omitted, and references to it in subsection (3) are also removed. In subsection (5), the phrase 'income tax and super tax' is replaced with 'tax.' Additionally, the Explanation section is omitted. These changes streamline the section by eliminating outdated references to super tax.
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