Income-tax amendment revises section 21 wording, replacing 'nil for' with 'nil up to' in sub-section 5. Section 21 of the Income-tax Act is amended in sub-section (5) by substituting the words 'nil up to' for the words 'nil for'. The amendment makes a textual change to the provision governing the relevant nil period or nil rate expression in that sub-section, while leaving the rest of section 21 unchanged.