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    <title>Amendment of section 235</title>
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    <description>Amendment substitutes the statutory rate in clause (b), sub clauses (i) and (ii), of section 235 of the Income tax Act with a higher percentage by textual replacement of the earlier numeric expression, thereby altering the prescribed rate applicable under those sub clauses; effected by the Finance Act, 1966.</description>
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      <description>Amendment substitutes the statutory rate in clause (b), sub clauses (i) and (ii), of section 235 of the Income tax Act with a higher percentage by textual replacement of the earlier numeric expression, thereby altering the prescribed rate applicable under those sub clauses; effected by the Finance Act, 1966.</description>
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