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Amendment of Act 29 of 1957
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....ely:- "(g) any expenditure incurred by the assessee in the purchase of books;"; (2) to clause (j), the following proviso shall be added, namely:- "Provided that the assessee is either chargeable to gift-tax under the Gift-tax Act, 1958 (18 of 1958) in respect of such gift, donation or settlement, as the case may be, or has deposited to the credit of the Central Governmen....
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...., jewellery, motor-cars and other conveyances for the personal use of the assessee or any of his dependants: Provided that where a deduction as aforesaid is made, one-fifth of the said capital expenditure shall be deemed to be incurred by the assessee in each of the four years succeeding the previous year in which the expenditure was incurred and no deduction shall be made under this clau....
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....est to publish the names of any assessees and any other particulars relating to any proceedings under this Act in respect of such assessees, it may cause to be published such names and particulars in such manner as it thinks fit. (2) No publication under this section shall be made is relation to any penalty imposed, or any conviction for any offence connected with any proceedings, under t....
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....9, after the words "lie against", the words "the Government or" shall be inserted; (vii) for the Schedule, the following Schedule shall be substituted, namely:- 'THE SCHEDULE (See section 3) Rates of Expenditure-tax In the case of every individual and Hindu undivided family, on that portion of the taxable expenditure- (i) which does not exceed Rs. 36,000 Nil ....