Amendment of section 109

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.... the income changeable under the head "Profits and gains of business or profession" being- (1) a bonus or gratuity paid to an employee, (2) legal charges, (3) any such expenditure as is referred to in clause (c) of section 40, (4) any expenditure claimed as a revenue expenditure but not allowed to be deducted as such and not resulting in the creation of an asset or enhancement in....

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....o it in the Finance Act of the relevant year;'; (c) in clause (iia), the words "wholly or" shall be omitted; (d) in clause (iii),- (i) in sub-clause (1), after the words "an investment company", the words "other than an investment company which falls under sub-clause (3) of this clause" shall be inserted; (ii) for sub-clause (3), the following sub-clause s....