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of <h1>Finance Act 1966: Amendments to Income-tax Act include changes to Sections 156, 246, 280E, 280M, 280Q, and 280W.</h1> The Third Schedule of the Finance Act, 1966, introduces amendments to the Income-tax Act, effective from April 1, 1967. It removes references to annuity deposits in Section 156 and modifies Section 246 by omitting specific sub-clauses. Section 280E is updated to include a new explanation, clarifying that certain provisions do not apply from the financial year starting April 1, 1966. Sections 280J, 280K, 280R, and 280T are omitted. Section 280M is revised to address refund or adjustment of deposits. Section 280Q is substituted to detail rounding off deposit amounts, and Section 280W is expanded to specify conditions for post-financial year deposits.
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