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    <title>Amendment of Section 36</title>
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    <description>The amendment permits deduction of amounts equal to securities transaction tax and commodities transaction tax paid in respect of taxable securities or commodities transactions entered in the course of business during the previous year, when the income from those transactions is included under the head Profits and gains of business or profession; each clause relies on statutory definitions assigned in the relevant Finance Acts and is effective from the 1st day of April, 2009.</description>
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      <description>The amendment permits deduction of amounts equal to securities transaction tax and commodities transaction tax paid in respect of taxable securities or commodities transactions entered in the course of business during the previous year, when the income from those transactions is included under the head Profits and gains of business or profession; each clause relies on statutory definitions assigned in the relevant Finance Acts and is effective from the 1st day of April, 2009.</description>
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