Amendment of section 32AB

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....with effect from the 1st day of April, 1991; (c) in sub-section (3), with effect from the 1st day of April, 1991, - (i) for the portion beginning with the words "The profits of eligible business or profession" and ending with the words "eligible business or profession are maintained", the following shall be substituted, namely :- "The profits of business or profession of....

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....(e) in sub-section (5A), - (i) for the words "scheme and", the words "scheme or" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1987; (ii) the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1987, namely :- "Explanation : For the removal of d....