Section 24 amendment increases the allowable deduction threshold under the Income-tax Act, effective April 1, 1995. The Finance Act, 1994 amends section 24(2) of the Income-tax Act by substituting a higher monetary limit in the proviso to section 24(2), with the substituted amount taking effect from 1 April 1995; the amendment is confined to the textual substitution in that proviso.