Third Schedule

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....(vi): with effect from the 1st day of April, 1967. Section 280E.-Re-number the existing Explanation as Explanation 1, and after Explanation 1 as so re-numbered, insert- "Explanation 2.-The provisions of this section and of sections 280F to 280I shall not apply in respect of the financial year commencing on the 1st day of April, 1966 or any subsequent financial year.". Omit sections ....

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....ultiple of ten rupees and for this purpose any part of a rupee consisting of paise shall be ignored and thereafter if such amount is not a multiple of ten, then, if the last figure in that amount is five or more, the amount shall be increased to the next higher amount which is a multiple of ten and if the last figure is less than five, the amount shall be reduced to the next lower amount which is ....