Registration procedure amendment adds reference to newly inserted clause, affecting registration applicability from the effective date. The amendment inserts a cross-reference to newly inserted clause (ab) into subsections (1) and (2) of section 12AA, adding the words 'or clause (ab)' after the existing reference to clause (aa), thereby extending the registration procedure's scope to include the new clause. The change is consequential and takes effect from the stated effective date, applying to the specified assessment year and subsequent years.