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    <title>Amendment of Section 94 of Finance Act, 1994</title>
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    <description>The amendment substitutes the words &quot;Chapter and every notification&quot; in section 94(4) with &quot;Chapter, Scheme framed under section 71 and every notification,&quot; thereby expressly including schemes framed under the enabling provision within the scope of section 94(4).</description>
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      <description>The amendment substitutes the words &quot;Chapter and every notification&quot; in section 94(4) with &quot;Chapter, Scheme framed under section 71 and every notification,&quot; thereby expressly including schemes framed under the enabling provision within the scope of section 94(4).</description>
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