Income tax new regime: omission of the sub clause reference to another provision, affecting individuals and HUFs, effective next fiscal year. Clause 47 deletes sub clause (iii) of clause (a) of sub section (2) of the relevant provision, removing the provision's cross reference to another statutory provision and thereby narrowing the operative text of the new tax regime for individuals and Hindu undivided families; the amendment takes effect at the commencement of the next fiscal year.