Section 36ANet income of a recipient of Sair Compensation allowance

s. 36A

36A. Net income of a recipient of Sair Compensation allowance [Notwithstanding anything contained in section 35, in the case of a recipient of Sair Compensation allowance, which was granted to holders of land as compensation on account of abolition of duties and taxes levied by them on land in the markets, the amount of Sair Compensation allowance payable annually to such recipient shall be deemed to be the net income of such recipient computed under section 35.]

1. 22. Section 36A was inserted by section 3 of the East Pakistan Ordinance No. I of 1971