Repairs and rent collection deduction increased under income tax amendment, altering the allowable deduction rate for property income. The amendment replaces the words describing the allowance in section 25B so that, instead of stating a sum equal to one fourth of the amount for repairs of, and collection of rent from, the property, the provision specifies a sum equal to thirty per cent. of such amount; this textual substitution takes effect from the commencement date provided by the Finance Act, 2001.