Amendment of section 10

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....e following proviso shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of April, 1973, namely :- "Provided that the Central Government may, if it considers it necessary or expedient in the public interest so to do, waive the condition specified in item (1) of this sub-clause in the case of any individual who is employed in India for designing, erection or ....

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....interest does not exceed the amount of interest calculated at the rate approved by the Central Government in this behalf, having regard to the terms of the loan and its repayment; (e) by any other financial institution established in India or a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of th....

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....mely: - "(17A) any payment made, whether in cash or in kind, in pursuance of awards for literary, scientific and artistic work or attainment, or for proficiency in sports and games, instituted by the Central Government or by any State Government or approved by the Central Government in this behalf: Provided that the approval granted by the Central Government shall have effect for such assessme....