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    <title>Amendment of Section 115WD</title>
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    <description>Amendment to the Income tax Act substitutes the reference date in the Explanation to Section 115WD, clause (a) of sub section (1), replacing the previous end of October date with an end of September date, thereby advancing the statutory cutoff.</description>
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      <description>Amendment to the Income tax Act substitutes the reference date in the Explanation to Section 115WD, clause (a) of sub section (1), replacing the previous end of October date with an end of September date, thereby advancing the statutory cutoff.</description>
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