Amendment of section 5

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....l, engineering or architectural profession or the profession of accountancy or such other profession as is notified by the Central Government in this behalf) and who regularly maintains books of account on the cash system of accounting, the amount of any fee due to him in respect of the services rendered by him in such professional capacity;"; (b) for clause (xvic) [directed to be inserted ....

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....c) "foreign exchange asset" shall have the meaning assigned to it in clause (b) of section 115C of the Income-tax Act;'; '(xvica) in the case of an individual, being a citizen of India or a person of Indian origin who is resident in India, during the year ending on the valuation date, any foreign exchange asset [being an asset referred to in sub-clause (ii) or sub-clause (iii) ....

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.... for the words "such Capital Investment Bonds", the words "in the case of an individual or a Hindu undivided family, such Capital Investment Bonds" shall be substituted; (d) after clause (xviii), the following clause shall be inserted, namely :- "(xviiia) any property being a medal, trophy or an award in kind received by the assessee for any attainment, work or contrib....