Amendment of Act 27 of 1957."(xviiba) any property held—
(a) by the Board of Trustees constituted under the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948, on behalf of the Deposit-linked Insurance Fund established under section 3G of that Act; or 4fl of 1948.
(b) by the Board of Trustees constituted under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, on behalf of the Deposit-linked Insurance Fund established under section 6C of the Act;".
19 of 1952.
37. In the Income-tax Act, 1901,—
(ia) in section 10, in clause (25), after sub-clause (iv), the following sub-clause shall be inserted, namely: — Amendment of Act '43 of 1981.
"(v) any income received—
(a) by the Board of Trustees constituted under the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948, on behalf of the Deposit-linked Insurance Fund established under section 3G of that Act; or 46 of 1948.
(by by the Board of Trustees constituted under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, on behalf of the Deposit-linked Insurance Fund established under section 6C of that Act;";
19 of 1952.
r(b) in section 17, in clause '(2), in sub-clause (v), after the words "superannuation fund", the words, figures and letters "or a Depositlinked Insurance Fund established under section 3G of the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1940, or, as the case may be, section 6C of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952" shall be inserted.
46 of 1948.
19 of 1952.
FAKHRUDDIN ALI AHMED.
Pres^d/m K. K. SUNDARAM, Secy, to the Govt. of India.
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