Amendment of section 56

Amendment of section 56.—In section 56 of the principal Act,—

1. (a) in sub-section (1), for the word "No", the words "Subject to the provisions of section 43 and section 44, no" shall be substituted;
2. (b) in sub-section (2), for the words "the net profits", the words "the net profits not exceeding twenty per centum" shall be substituted.