Amendment of section 2

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.... (i) in sub-clause (iia) [as amended by section 3 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], for the words, brackets, letters and figures "or by a trust or institution of national importance referred to in clause (d) of sub-section (1)' of section 80F", the words, brackets, figures and letter "or by an association or institution referred to in clause (21) or clause (23), o....

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....ordinarily resides or to compensate him for the increased cost of living;"; (b) in clause (25) [as substituted by clause (k) of section 3 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)], the words, brackets and figure "sub-section (1) of" shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1988; (c) in clause (37A) [as amende....