37. Omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Prior to its omission, clause (i) was substituted by the Direct Taxes (Amendment) Act, 1974, w.r.e.f. 1-4-1962 and the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976.