94. In section 206C of the Income-tax Act, in sub-section (1G), with effect from the 1st day of July, 2023,—
(i)in clause (a), the words “out of India” at both the places where they occur shall be omitted;(ii)in the long line, for the word "five", the word "twenty" shall be substituted;(iii)in the first proviso, for the words "and is for a purpose other than purchase of overseas tour program package", the words "and is for the purposes of education or medical treatment" shall be substituted;(iv)in the second proviso, for the words "is for a purpose other than purchase of overseas tour program package", the words "is for the purposes of education or medical treatment" shall be substituted.
