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CHAPTER V

Word "and" omitted by Finance Ordinance, 1981.
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Words etc. inserted by Finance Act, 1985.
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Substituted for full stop by Finance Ordinance, 1981.
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Clauses (g), (h) and (i) inserted by Finance Ordinance, 1981.
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Sub-section (1A) inserted by Finance Ordinance, 1984.
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Words and commas inserted by Finance Act, 1985, and shall be deemed always to have been so inserted.
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Sub-section (2) omitted by Finance Ordinance, 1980.
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FROM [certificate, security, share, debenture or debenture stock (hereinafter referred to as the 'Certificate') to which clauses (a), (b), (d), (e), (h) and (i) of sub-section (1)]
Substituted for "Certificate to which sub-section (2)" by Finance Ordinance, 1980.
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FROM [, (e), (h) and (i)]
Substituted for "and (e)" by Finance Ordinance, 1981.
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Sub-section (3A) inserted by Finance Act, 1986.
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Substituted for "sub-section (3)" by Finance Act, 1986.
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Substituted for "Subject to the provisions of section 45, an" vide Finance Act, 1997.
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Words inserted by Finance Ordinance, 1984.
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FROM [ Provided that . . . .. . . . . for his own use.]
Proviso inserted by Finance Act, 1997.
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Section 44 renumbered as sub-section (1) by Finance Ordinance, 1980.
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Sub-section (2) inserted by Finance Ordinance, 1980.
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Section 44A inserted by Finance Ordinance, 1980.
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Figure and comma "42," omitted by Finance Act, 1997.
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Substituted for "thirty per cent" by Finance Ordinance, 1980 w.e.f. income year relevant to assessment year 1981-82.
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Substituted for "forty-five" by Finance Ordinance, 1982 w.e.f. income year relevant to assessment year 1983-84. The word "forty-five" was earlier substituted for "forty" by Finance Ordinance, 1981 w.e.f. assessment year 1982-83. The word "forty" was substituted for the original "thirty-five" by Finance Ordinance, 1980 w.e.f. assessment year 1981-82.
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Words inserted by Finance Act, 1993 w.e.f. assessment year 1994-95.
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Substituted for full stop by Finance Act, 1992.
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Clause (c) inserted by Finance Act, 1992.
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Sub-sections (3) shall be omitted by Finance Act, 1998 dated 1st July, 1998.
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Substituted for "five" by Finance Act, 1993.
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Sub-section (4) substituted by Finance Act, 1989.
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Words etc. inserted by Finance Act, 1993.
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Clause (c) substituted by Finance Ordinance, 1983.
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Substituted for "1983" by Finance Ordinance, 1983.
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Sub-section (7) substituted by Finance Ordinance, 1980
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Substituted for "Income Tax Officer" by Finance Act, 1993.
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These words are inserted by Finance Act. 1998 dated 1st July, 1998.
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These words are deleted " subject to the limit specified in sub-section (3)." By Finance Act. 1998. Dated 1st July 1998.
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The word "ten" substituted by Finance Act 1998, dated 1st July, 1998.
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The words " twenty five" substituted by Finance Act. 1998, dated 1st July, 1998.
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