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of <h1>Amendment to Companies (Profits) Surtax Act Replaces Section References from April 1, 1988</h1> The amendment to section 18 of the Companies (Profits) Surtax Act, 1964, enacted through the Direct Tax Laws (Amendment) Act, 1987, makes two specific changes: (a) replaces the reference '2(43B) and (44)' with just '2(44)' and (b) substitutes the figures '118, 125, 125A, 129, 130, 130A' with '116, 117, 118, 119, 120, 129' effective from April 1, 1988. These modifications alter the cross-references to other provisions applicable under the Surtax Act.
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