Consequential amendments to income tax provisions adjust investment retention, deduction cross references, and charity donation conditions.

Consequential amendments update income tax cross references and conditions: the investment retention clause in section 11 is replaced to require cessation of specified investments; deduction cross references in the heads related to section 80A and section 80P insert a newly referenced deduction head and omit another with effect from the stated fiscal date; and section 80G gains a proviso allowing business profits of an institution or fund to be excluded from the section 11 non inclusion requirement provided separate books are maintained, donations are not used for the business, and a certificate to that effect is issued.

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