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of <h1>Finance Act 1987 amends Income-tax Act: Clarifies 'blended flavouring concentrates' and revises data processing exclusions effective April 1988.</h1> The Finance Act, 1987, amends the Eleventh Schedule of the Income-tax Act effective April 1, 1988. In item 5, an explanation is added to clarify that 'blended flavouring concentrates' include synthetic essences in any form. In item 22, the explanation is revised to replace the phrase regarding data processing and message transmission with a specification that excludes computers as defined in section 32AB from data processing.
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