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    <title>Amendment of section 47</title>
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    <description>Amendment to section 47 of the Income-tax Act inserts a reference to the Reserve Bank of India into clause (xv) immediately after the reference to the Securities and Exchange Board of India, by the Finance Act, 2002, with the inserted wording identifying the Reserve Bank as constituted under the Reserve Bank of India Act, 1934, effective from 1 April 2003.</description>
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      <description>Amendment to section 47 of the Income-tax Act inserts a reference to the Reserve Bank of India into clause (xv) immediately after the reference to the Securities and Exchange Board of India, by the Finance Act, 2002, with the inserted wording identifying the Reserve Bank as constituted under the Reserve Bank of India Act, 1934, effective from 1 April 2003.</description>
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