- In section 138 of the Income-tax Act, in sub-section (7), in clause (a), in sub-clause (i), for the words, figures, brackets and letter "section 2(d) of the Foreign Exchange Regulation Act, 1947" (7 of 1947), the words, brackets, letter and figures "clause (n) of section 2 of the Foreign Exchange Management Act, 1999" (42 of 1999) shall be substituted.
