Section 213. [Commission receipts.]

213. [Commission receipts.] Omitted by s. 81 , ibid. ( w.e.f. 1-4-1988) . 1. Subs. by Act 4 of 1988, s. 80, for section 211 (w.e.f. 1-4-1988). 2. Subs. by Act 28 of 2016, s. 89, for sub-section (1) (w.e.f. 1-6-2016). 3. Subs. by Act 7 of 2017, s. 74, for "an eligible assessee in respect of an eligible business referred to in section 44AD" (w.e.f. 1-4-2017).