Deductions for payments to co-operative societies and insurance schemes.

Deductions under clause (j) 2[and clause (k) of sub-section (2) of section 7 shall be subject to such conditions as 1[appropriate Government] may impose. STATE AMENDMENTS Karnataka Amendment of section 13.--In section 13 of the principal Act,--

1. (1) for the heading the following heading shall be substituted, namely:-- "13. Other deductions."
2. (2) for the words, letters and brackets, "under clause (j) and clause (k)" the words, letters and brackets" under clause (j), clause (k), clause (q) and clause (r)" shall be substituted. [Vide Karnataka Act 2 of 1977, s. 4]. Karnataka Amendment of section 13.--In sub-section (2) of section 13 of the principal Act for the words, letters and brackets "clause (q) and clause (r)", the words, letter and brackets "and clause (q)" shall be substituted. [Vide Karnataka Act 2 of 1982, s. 3].