74. Substituted for clauses (17A), (17B) and (18) by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Original clauses (17A) and (17B) were inserted by the Direct Taxes (Amendment) Act, 1974, w.r.e.f. 1-4-1973. Clause (17A) was later on amended by the Finance Act, 1980, w.e.f. 1-4-1980.