23. Sub-heading “B.—Interest on securities” and sections 18 to 21 omitted by the Finance Act, 1988, w.e.f. 1-4-1989. Prior to their omission, sub-heading and section 18 were amended by the Fi­nance Act, 1965, w.e.f. 1-4-1965 and the Finance Act, 1988, w.e.f. 1-4-1988. Sections 19 and 20 were amended by the Finance Act, 1979, w.e.f. 1-4-1980.