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Omitted
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....2 of the Finance Act, 1972 w.e.f. 01-04-1972 2. Omitted vide Section 22 of the Finance (No. 2) Act, 1980 w.e.f. 01-04-1981 before it was read as, "where the gross total income doe....
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....), there shall be allowed, in computing the total income of the assessee, a deduction from the winnings of an amount equal to, - (a) in a case 2[****] where the winnings do not exceed five thousand ....