Amendment to section 164 expands applicability to incomes of the nature identified in section 11(4A), effective April 1, 1984. With effect from 1 April 1984, section 164 of the Income-tax Act is amended by inserting a cross-reference to incomes 'of the nature referred to in sub-section (4A) of section 11' into sub-section (2) and into the opening portion of sub-section (3), thereby aligning section 164's scope with that specified category of incomes.