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.... Schedule of the Finance (No. 2) Act, 1967 w.e.f. 01-04-1968 2.  Substituted vide Section 11 of the Finance Act, 1973 w.e.f. 01-04-1972 before it was read as, "provisions of clause ....

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....h is chargeable as the profits and gains of business or profession in accordance with the 2[provisions of sub-clause (a) or sub-clause (b) or sub-clause (c) of clause (ii) of section 28,] there shall ....