Substitution of new section for section 67 (Omitted)

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....before it was read as,    "18. Substitution of new section for section 67. For section 67 of the Income-tax Act, the following section shall be substituted, namely: - '67. Method of computing a member's share in the income of association of persons or body of individuals (1) In computing the total income of an assessee who is a member of an ....

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....s in which they are entitled to share in the income of the association or body; (b) where the amount apportioned to a member under clause (a) is a profit, any interest, salary, bonus, commission or remuneration aforesaid paid to the member by the association or body in respect of the previous year shall be added to that amount, and the result shall be treated as the member's share in ....