Amendment of Tenth Schedule

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....cified in column (2) of the said Table against sub-section (2) of section 48, shall be increased during the transitional previous year only where the long-term capital gain arises as a result of two or more transfers of long-term capital assets and at least one of the said transfers is made during the initial period of twelve months comprised within the transitional previous year and the remaining transfer or transfers is or are made during the period beyond the said period of twelve months comprised within the transitional previous year: Provided also that where more than one period in respect of different sources of income are included in the transitional previous year under the first proviso or the third proviso to sub-section (2) of s....

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.... . . . 60,000 and 40,000 Section 80C(7)(c) . . . . . 10,000 Section 80CC(2) . . . . . 20,000 Section 80CCA(1) . . . . . 30,000 Section 80D(1) . . . . . 3,000 Section 80L(1) . . . . . 7,000 (occurring in two places) Section 80L(1), 1st proviso . . . . . 3,000 Section 80L(1), 2nd proviso . . . . . 3,000 Section 80P(2)(c) . . . . . 40,000 and 20,000 Section 80P(2)(f) . . . . . 20,000 Section 80U . . . . . 15,000 Section 139A(2) . . . . . 50,000"; (iii) for rules 4 and 5, the following rules shall be substituted, namely :- '4. Modification in section 6. Where the transitional previous year comprises a period of eighteen months or more, then, sub-section (1) of section 6 shall be subject to the modification that ....