Income-tax cross-reference amendment updates section 99 by replacing the clause reference used in sub-section (2). Section 99 of the Income-tax Act is amended in sub-section (2) by substituting the reference to sub-section (1)(a)(i) or (b) with sub-section (1)(a)(ii) or (b). The amendment is a textual cross-reference change within the provision and updates the clause reference applied in sub-section (2).