- In section 87 of the Income-tax Act, with effect from the 1 st day of April, 2014,-(i)in sub-section (I), for the word and figures "sections 88", the word, figures and letter "sections 87A, 88" shall be substituted;(ii)in sub-section (2), for the word and figures "section 88", the words, figures and letter "section 87A or section 88" shall be substituted.
