In section 43B of the Income-tax Act, after Explanation 4, the following Explanation shall be inserted, namely:––“Explanation 5.––For the removal of doubts, it is hereby clarified that the provisions of this section shall not apply and shall be deemed never to have been applied to a sum received by the assessee from any of his employees to which the provisions of sub-clause (x) of clause (24) of section 2 applies.”.
