Amendment of section 115U.
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....nbsp; (a) in sub-section (1), for the words "income received", at both the places where they occur, the words "income accruing or arising to or received" shall respectively be substituted; (b) in sub-section (2),-  ....
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....; (ii) for the words "the person receiving such income as it had been", the words, brackets and figure "the person referred to in sub-section (1) as it had been" shall be substituted; (iii) for the words "had accrued", the words "had accrued or arisen" shall be substituted; (d)&....
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