Tax rate increase for specified income-tax provisions, raising statutory withholding and penalty rates effective from October under amendment. The amendment substitutes occurrences of the words 'twelve per cent.' with the words 'fifteen per cent.' in sections 132B, 139, 201, 213-217, 220, 243, 244 and 269K of the Income-tax Act, 1961 and in rule 60 of the Second Schedule, effective from the 1st day of October, 1984, thereby raising the statutory rates specified in those provisions.