91[R1][Omitted
by the Finance Act, 1999, w.e.f. 1-4-2000.]
[R1]Prior to
its omission, Tenth Schedule, as inserted by the Direct Tax Laws (Amendment)
Act, 1987, w.e.f. 1-4-1989, and later on amended by the Direct Tax Laws
(Amendment) Act, 1989, w.e.f. 1-4-1989, read as under :