Section 10(a) in The Taxation Laws (Amendment) Act, 2006
(a)in clause (v),-(i) after the words, letters and figures" after the 1st day of September, 2004 ", the words, letters and figures" but before the 1st day of April, 2006 " shall be inserted with effect from the 1st day of April, 2006 ;(ii)in the proviso, after clause (d), the following clauses shall be inserted, namely:-" (e) from any local authority as defined in the Explanation to clause (20) of section 10; or
