" (ia) annual payment on National Defence Gold Bonds, 1980 ;".
Amendment of section 10 Amendment of section 193 •
4. In section 193 of the Income-tax Act, in the proviso, after clause
(i), the following clause shall be inserted, namely: — "(i«)» any interest payable to an individual on 4J per cent National Defence Loan, 1968 or 4J per cent. National Defence Loan, 1972 ; or".
Amendment of Act 34 cf
1953.
5. In the Estate Duty Act, 1953,—
(i) in sub-section (1) of section 33, after clause (o), the following clause shall be inserted, namely: — "(p) National Defence Gold Bonds, 1980, to the extent of the principal value of such Bonds for an aggregate weight of fifty kilogrammes of gold :
Provided that if such Bonds had passed on the death of any person, the exemption conferred by this clause shall not be available in respect of the same Bonds pa^sin^ on any subsequent death.";
(ii) in sub-section (1) of section 34, in clausr (O), for the brackets, letters and word "(n) and (0)", the brackets, letters and word "(n), (o) and (p)" shall be substituted.
Amendment of Act 27 of I9S7-