Amendment to Section 58 removes a specified sub clause, narrowing the scope of clause (a) of subsection (1). The Finance (No. 2) Act, 1971 omits sub clause (iv) of clause (a) of sub section (1) of Section 58 of the Income tax Act, effective 1st April 1972, removing that provision from the statute while leaving the balance of clause (a) and the sub section intact.