Amendment to section 49 expands listed clause references by inserting additional clause entries, effective from April first, 2022. Amendment to section 49 inserts clause (viiac), clause (viiad), clause (viiae) and clause (viiaf) after clause (vicc) in sub-section (1), clause (iii), sub-clause (e), by the Finance Act, 2021, with effect from the first day of April, 2022.