3. Section 13B of the principal Act is amended —
(a)
by deleting the words “or 43E” in subsections (1), (2) and (8)(a) and substituting in each case the words “, 43E or 43F”; and
(b)
by deleting the words “debited to the account” in subsection (5) and substituting the words “which are exempt from tax under this section”.